On 22 January 2026, the World Customs Organization (WCO) advised that HS 2028 will introduce new tariff subheadings to facilitate the monitoring of plastic waste movements and tackle one of the most urgent global pollution challenges the world is facing.
Plastic pollution is a growing global concern. One source of this pollution is the illegal dumping of plastic waste, including hazardous waste, in countries that do not wish to receive such waste or lack the capacity for environmentally sound waste management. To fight this phenomenon, in 2019, the 186 parties to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (the Basel Convention) adopted the Plastic Wastes Amendments, thereby bringing additional types of plastic waste under the Convention’s control procedures. The 2028 edition of the Harmonised System (HS) introduces new subheadings for these types of waste, facilitating the implementation of the new Basel Convention requirements by enforcement agencies and businesses alike.
The Basel Convention: limiting and controlling the international movements of waste
The Basel Convention is one of the main outcomes of governments’ global efforts to minimise transboundary movements of hazardous and other wastes that require special consideration and to ensure that any transboundary movements are conducted in a manner that protects human health and the environment.
Under the Convention, the governments of exporting Parties must provide documentation to the governments of transit and destination countries on the intended movement of the wastes covered by the Convention, and confirm that the waste in question will be managed in an environmentally sound manner. Such movement may take place only upon receipt of consent from the concerned countries of import and transit, a procedure known as “prior informed consent” (PIC).
The Basel Convention covers a wide range of wastes defined as “hazardous wastes” based on either their origin, composition or hazardous characteristics, as well as two types of wastes defined as “other wastes” – household waste and incinerator ash. Wastes presumed not to be hazardous under the Convention, but which have been contaminated by constituents rendering them hazardous, as well as wastes defined by national legislation as hazardous wastes, also fall under the scope of the Convention.
Expanding the scope of the Convention to plastic wastes
Since January 2021, following the entry into force of the Plastic Waste Amendments, the scope of plastic waste subject to the Convention’s provisions has been extended.
The Basel Plastic Waste Amendments define two categories of controlled plastic waste: Y48 for non-hazardous mixed plastic waste, and A3210 for hazardous plastic waste. It also defines one category not controlled by the Convention, B3011, which covers plastic waste consisting exclusively of one non-halogenated polymer or resin, selected fluorinated polymers, or mixtures of polyethylene, polypropylene and/or polyethylene terephthalate, that are “almost free from contamination and other types of wastes,” and are “destined for recycling in an environmentally sound manner.”
Amending the Harmonised System (HS) to facilitate enforcement
Being responsible for overseeing the movement of goods, notably at points of entry and exit, Customs must control the movement documents and consents, including verifying whether the type of waste being traded conforms with the movement documents.
A major hurdle for Customs services is identifying, based on the HS code, whether a good destined for export or import could be waste covered by the Basel Convention. With Customs control being to a large extent about controlling the legality of commercial shipments, and not just detecting smuggled commodities, establishing, wherever possible, clear and practical linkages between the Basel waste codes and the HS code would greatly facilitate the work of Customs and of the private sector, which builds compliance practices around proper tariff classification.
Where the tariff and the work processes built around it cannot be fully leveraged, both the private sector and Customs must establish parallel systems and specialised expertise to handle regulated commodities. This not only incurs additional costs but also results in significant shortcomings in the implementation of export control regulations. It may also create unnecessary legal difficulties for enforcement and prosecutions.
HS 2028 amendments related to plastic waste
In the HS 2022, only waste of polymers of ethylene (tariff subheading 3915.10), styrene (tariff subheading 3915.20) and vinyl chloride (3915.30) is specifically identified under tariff heading 39.15 “Waste, parings and scrap, of plastics”. Waste of all other plastics, including mixtures of polymers, is classified in the residual subheading 3915.90 “Of other plastics”. To identify specifically other types of plastic wastes not distinguished at the HS 6-digit level, countries or regions may establish dedicated national or regional subheadings beyond the 6-digit level for such plastic wastes.
The HS 2028 introduces a restructuring of tariff heading 39.15 to better reflect the categories of plastic waste established under the Basel Convention, to support its effective implementation by Customs administrations, and to facilitate trade operators’ compliance.
A new tariff subheading, 3915.40, is introduced to identify hazardous plastic waste (and mixtures of such waste), based on criteria aligned with the Basel Convention. This subheading applies to plastic waste containing specified substances and exhibiting hazardous characteristics, as set out in the new Subheading Note 2 to Chapter 39, reflecting Annexes I, III and VIII to the Basel Convention. It provides a tariff framework for plastic waste subject to the Prior Informed Consent (PIC) procedure, corresponding to waste covered by Basel entry A3210, provided the relevant conditions are met.
Plastic waste presumed not to be hazardous, corresponding to Basel entry B3011, may be classified under specific HS subheadings, provided that the applicable purity and composition are fulfilled. In particular:
- Tariff subheadings 3915.51 to 3915.59 cover waste, parings, and scrap of plastics consisting of a single non-halogenated polymer, almost free from contamination and other types of waste.
- Tariff subheading 3915.62 covers manufacturing waste consisting solely of one of the fluorinated polymers listed in Basel entry B3011, provided the waste meets the required purity conditions. Other plastic waste containing halogenated polymers falls outside the scope of B3011.
- Tariff subheading 3915.91 covers mixtures consisting only of polyethylene, polypropylene and/or poly(ethylene terephthalate), almost free from contamination and other types of waste.
Waste requiring special consideration corresponds to Basel entry Y48 and is subject to the PIC procedure. This is classified as follows:
- In tariff subheading 3915.61, when consisting only of polymers of vinyl chloride,
- In tariff subheading 3915.69, whether it is a mixture of waste or not, and
- In residual tariff subheading 3915.99 (only mixtures of waste).
By enhancing the visibility of some plastic waste in the HS, the WCO aims to ensure their consistent classification among parties involved in its transboundary movements and facilitate the work of Customs and trade operators in implementing the requirements of the Basel Convention.
More Information: HS Amendments 2028
Amendments effective from 1 January 2028
The HS 2028 edition, the eighth edition of the Harmonized System (HS) Nomenclature, will enter into force on 01 January 2028. The HS 2028 amendments are the outcome of the 7th HS Review Cycle, reflecting six years of in-depth technical discussions and studies undertaken within the WCO. While the HS is normally reviewed on a five-year cycle, the 7th Review Cycle was exceptionally extended to six years, from July 2019 to June 2025, to conclude discussions affected by the COVID-19 pandemic and to finalise the amendments comprehensively.
Major changes
The HS underpins Customs tariffs and international trade statistics worldwide. The HS 2028 amendments comprise 299 sets of amendments, resulting in the Nomenclature of 1,229 headings and 5,852 subheadings. Compared with the HS 2022 edition, six new headings and 428 new subheadings have been created, while five headings and 172 subheadings have been deleted, to reflect evolving trade patterns, technological developments and the growing role of the HS in supporting regulatory and policy objectives.
Public health is a central theme of HS 2028. New subheadings enhance the visibility of essential supplies used in health emergencies, including ambulances, personal protective equipment, medical ventilators, and diagnostic and monitoring devices. These changes respond to challenges encountered during recent global health crises. They will facilitate the implementation of emergency trade measures, such as simplified procedures, expedited clearance and duty relief, while improving preparedness and response planning.
HS 2028 introduces major changes for vaccines by reclassifying products currently covered by tariff heading 30.02 into two new tariff headings: tariff heading 30.07 for vaccines for human medicine, with detailed subheadings identifying different types of vaccines, based on the diseases they target and, where relevant, combinations of diseases, and tariff heading 30.08 for other vaccines, including veterinary vaccines. This enhanced structure improves transparency of vaccine trade flows, supports global immunisation programmes and facilitates timely access to vaccines, particularly in emergencies.
Another important development is the creation of a new tariff heading 21.07 for dietary supplements, with accompanying new legal notes, to address long-standing classification challenges at the interface between food and pharmaceutical products. The new heading provides a clear and uniform classification framework, strengthening legal certainty, supporting regulatory controls by health and consumer protection authorities and improving the quality of international trade statistics in a rapidly expanding market segment.
Environmental protection features prominently in the HS 2028 amendments. Plastic pollution is one of the most pressing global environmental challenges. To better align HS classifications with the categories of plastic waste established under the Basel Convention, HS 2028 restructures tariff heading 39.15 into new subheadings that differentiate hazardous plastic waste, PIC-controlled plastic waste, and other plastic waste. These changes strengthen the ability of Customs administrations to monitor and control transboundary movements of plastic waste, support enforcement of international environmental obligations and reduce compliance costs for legitimate trade by providing clearer links between HS codes and Basel Convention entries.
HS 2028 improves transparency in the trade of plastic products, including certain single-use plastic goods, by introducing new subheadings and clarifications across the Nomenclature for a wide range of articles commonly associated with pollution, such as drinking straws, packaging articles (including boxes, bottles and bags), tableware and kitchenware, gloves, cotton buds with plastic sticks, balloons, and certain fishing and netting products. The explicit introduction of the concept of “single-use” through a new legal Note 3 to Chapter 39 enables more consistent classification, more accurate data collection and more effective implementation of national and international policies aimed at reducing plastic pollution, promoting circular economy approaches and encouraging sustainable alternatives.
In addition to the major areas highlighted above, the HS 2028 amendments also include a range of other important updates aimed at protecting society, supporting environmental objectives, reflecting evolving trade practices, and improving the quality of trade data. These updates include measures to support the fight against illicit activities, refinements to the classification of goods subject to controls under various international conventions, and enhanced visibility for certain environmentally relevant products and recycling-related equipment. The amendments further reflect technological progress and incorporate targeted clarifications to HS provisions to ensure more uniform interpretation and application of the Nomenclature.
Implementation and next steps
With the HS 2028 amendments now accepted, the remaining two-year period provides essential time for the WCO and its members to prepare for their entry into force on 01 January 2028. During this period, the WCO will focus on developing correlation tables between the HS 2022 and HS 2028 editions, updating the HS Explanatory Notes (EN) and other WCO tools and publications, and providing technical assistance to members, including capacity-building activities to support implementation of the new HS edition. At the national level, members will undertake the necessary legislative processes, update IT systems, publications and procedures, and deliver training to Customs officials, other government agencies and the trade. These coordinated efforts are critical to ensuring a smooth transition to HS 2028 and its uniform and effective application worldwide.