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HS 2028 amends classification of dietary supplements to reduce litigation risks and facilitate controls

Dietary supplements are concentrated sources of nutrients (or other substances) with a nutritional or physiological effect. Such supplements can be put up in measured dose, such as capsules, pills, tablets, ampoules and cachets, or in packings for retail sale. As they are used to maintain general health or well-being, they are usually subjected to a strict control (for example, from health and/or consumer protection authorities).

The HS 2022 and its Explanatory Notes do not include a comprehensive definition of dietary supplements, and such goods are spread among various headings based on their composition, with heading 21.06 – as a residual heading – covering only products that cannot be classified elsewhere in the HS Nomenclature. As a result, the classification of dietary supplements has been subjected to many inquiries and court rulings, leading to divergence in their classification among HS Contracting Parties. The collection and evaluation of their trade data are also very difficult.

At the request of Member administrations, the matter was initiated and subsequently examined in depth over two HS review cycles, from March 2017 to September 2024. This process involved comprehensive technical discussions, with input from the WCO Scientific Sub-Committee and the participation of international organizations, including the FAO and WHO.

As dietary supplements are products which are commonly recognized as such by industry and by trade, particularly in terms of the purpose for which they are used, it was decided to create a new heading 21.07 for dietary supplements. This new heading includes two subheadings:

• Dietary supplements put up in measured doses - capsules, pills, tablets, ampoules and cachets intended for taking as single doses.”, whether or not in packings for retail sale (2107.10)
• Dietary supplement preparations in packings for retail sale, but not in measured doses (2107.90)

HS 2028 also defines in new Notes 4 and 5 to Chapter 21 the concepts of “dietary supplements” and “measured doses” for the purposes of heading 21.07, which will make it possible to distinguish between the products of heading 21.07 and those of other headings, and assess the product transfers arising out of the amendment.

A new Note 2 to Section IV is also added to establish the priority of new heading 21.07. It provides that “for the classification of “dietary supplements”, put up in measured doses as described in Note 5 to Chapter 21, heading 21.07 shall take precedence over any other heading of the Nomenclature except for headings of Chapter 30.” Chapter 30 covers pharmaceutical products and includes nutritional preparations for intravenous administration.

By enhancing their visibility in the HS, the WCO aims to ensure consistent and uniform classification of dietary supplements for the customs community and trade operators, support the effective application of Customs procedures and regulatory measures, and provide policymakers with clearer and more reliable data on this stream of trade.

(Source: https://www.wcoomd.org/en/media/newsroom/2026/january/hs-2028-amends-classification-of-dietary-supplements-to-reduce-litigation-risks.aspx)