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 Conventions 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
