On 23 January 2026, the World Customs Organization WCO advised that it will amend the tariff 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 packaged in measured doses, such as capsules, pills, tablets, ampoules, and cachets, or in retail packaging for sale. As they are used to maintain general health or well-being, they are usually subject to strict control for example, by health and/or consumer protection authorities.
The Harmonised System HS 2022 and its Explanatory Notes EN do not include a comprehensive definition of dietary supplements. Such goods are spread among various tariff headings based on their composition, with tariff 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 the subject of numerous inquiries and court rulings, leading to divergent classifications among HS Contracting Parties. The collection and evaluation of their trade data are also very difficult.
