Customs

WCO launches new Harmonised Tariff Schedule – HS 2022

The World Customs Organisation (WCO) has released the latest and seventh edition of the Harmonized System (HS) nomenclature which came into force on January 1, 2022.

HS is used globally for the uniform classification of goods and serves as the basis for Customs tariffs and duties across the world.

HS codes are also used for the compilation of international trade statistics (including Intrastat in the EU). If you are an importer or exporter or involved in cross-border transactions, then you will need to review and change your existing impacted HS codes or need to start using new HS codes after January 1, 2022.

What is the WCO?

WCO (formerly known as the Customs Co-operation Council) was established in 1952 to facilitate efficiency and consistency for customs administrations and global trade. Today, 183 Customs Administrations are part of WCO, covering 98% of world trade.

Key reasons for the 2022 changes

Every five years, the WCO reviews and updates HS codes. As technology changes and products become obsolete or experience a significant increase in production, the WCO categorises them accordingly. Codes that are obsolete due to lack of use are removed and new codes for higher-interest items added. The new HS2022 edition includes some major changes to the HS with 351 sets of amendments.

Some of the key reasons and changes include:

1. Low trade volume for some commodities

For example:

Globes with heading 4905.10 will be deleted
Copper metal chains with heading 7419.10 will be deleted
Nickel-Ion accumulators with heading 8507.40 will be deleted.

2. New technology
For example:
“Machines for additive manufacturing” Heading and Chapters 8485.10 to 8485.90 are added for 3D printers and related parts.

“Smartphones” and Chapter 8517.13 is added.

3. Compliance requirements / monitoring
For example:
“8514.11” and “8514.19” are created to monitor the dual-use products (i.e. goods, software and technology that can be used for both civilian and military applications and which may be subject to additional trade controls)
“8525.81/2/3/9 are created to monitor television cameras, digital cameras, video camera recorders etc.
4. Simplicity

For example:

Garments of chapter 6201 were constructed based on the type of garments followed by material. But going forward, the type of garment will not be a distinguishing factor and only the type of material will have different HS codes which eliminate 4 HS-6 codes out of 8.
5. Goods specifically controlled under various Conventions

For example:
specific chemicals controlled under the Chemical Weapons Convention (CWC)
certain hazardous chemicals controlled under the Rotterdam Convention
certain persistent organic pollutants (POPs) controlled under the Stockholm Convention.
fentanyls and their derivatives as well as two fentanyl precursors (at the request of the International Narcotics Control Board)
gases controlled under the Kigali Amendment of the Montreal Protocol.

Relationship between old and new HS
Businesses will need to review their current customs classification policy and understand how the old codes will map into the new HS 2020 codes. There are three main mappings between that reflect the changes:

1. One-to-one mapping

For example:

4015.11 is deleted and mapped to 4015.12 as a new code by adding some medical consumables in the description.
2. Many-to-one mapping

For example:

6201.11 and 6201.91 will merge to 6201.20.

3. One-to-many mapping
For example:
8109.20 will split into 8109.21 and 8109.29
8462.21 will split into 8462.23, 8462.24, 8462.25, 8462.26.

4. Scope of heading changes and gets splits into multiple chapters/ headings

This is probably the most challenging type of change for business. For example:
Heading 8438 has been narrowed by excluding machinery for the extraction or preparation of microbial fats and oils and subheading 8479.20 has been expanded to cover machinery for the extraction or preparation of microbial fats and oils.
When did these changes take effect globally?

Not all countries have migrated to the new HS 2022 nomenclature on January 1, 2022, based on prior experience we are expecting this whole migration to take at least six months for most countries.

However, more developed nations have already started implementing the changes. The European Commission has already published the latest version of the Combined Nomenclature which is applicable from January 1, 2022 across the EU member states.

Therefore, the new CN will be application for classification of goods:

at importation or exportation
when subject to intra-EU trade statistics e.g. Instrastat declarations.

What should businesses do?

Businesses should review their customs classification policy and identify if any changes are needed based on HS 2022. In addition, they should review the mapping and correlation tables.

Related Topics:featured WCO launches new HS Codes

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KLT Customs reaffirms commitment to stronger maritime stakeholder engagement

Deputy Comptroller Bolaji Adigun

Gloria Odion, Maritime reporter
‎
‎The Acting Customs Area Controller (CAC) of the Kirikiri Lighter Terminal (KLT) Area Command of the Nigeria Customs Service (NCS), Deputy Comptroller Bolaji Adigun, has reaffirmed the Command’s commitment to deepening engagement with stakeholders across the maritime industry in line with efforts to promote trade facilitation, transparency, and sustainable economic growth.
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‎Adigun gave the assurance through the Deputy Comptroller in charge of Administration, Comptroller T.A. Jonah, who represented him during a courtesy visit by the newly elected Executive Committee of the Maritime Reporters Association of Nigeria (MARAN) to the Command in Lagos.
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‎The Acting CAC, who was unavoidably absent, underscored the importance of sustained collaboration between the Nigeria Customs Service and key industry stakeholders, particularly the maritime media, in advancing the Service’s mandate and supporting national economic development.
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‎He described the media as a critical partner in disseminating information on government policies, customs reforms, trade facilitation initiatives, revenue generation, and anti-smuggling operations.
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‎According to him, maritime journalists occupy a strategic position in shaping public understanding and perception of activities within the port and maritime sector, stressing the need for professionalism, accuracy, and balanced reportage in the discharge of their duties.
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‎Adigun further assured the MARAN delegation that the KLT Area Command would continue to operate an open-door policy while fostering cordial and productive relationships with stakeholders within the maritime community.
‎
‎Earlier in his remarks, the President of MARAN, Mr. Oluyinka Onigbinde, stated that the visit formed part of the association’s ongoing stakeholder engagement initiative following the inauguration of its newly elected executive committee.
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‎Onigbinde explained that the purpose of the visit was to formally introduce the new leadership of the association to the Command and strengthen the longstanding relationship between MARAN and the Nigeria Customs Service.
‎
‎He commended the KLT Area Command for its contributions to trade facilitation, revenue generation, and enforcement activities, describing the Command as a vital component of Customs operations within Nigeria’s port system.
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‎The MARAN President also reaffirmed the association’s commitment to professional, objective, and development-driven journalism, noting that maritime reporters play a significant role in promoting informed discourse on issues affecting the industry.
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‎He further assured the Command of MARAN’s continued support for initiatives aimed at enhancing efficiency, transparency, and competitiveness within Nigeria’s maritime sector through responsible and factual reporting.

Customs

“You are worthy ambassador of Osun State” Oni of Ife eulogies Adeniyi’s leadership of Customs

Funso OLOJO, Editor

The Ooni of Ife, Oba Adeyeye Ogunwusi II, has eulogized the sterling qualities of Adewale Adeniyi, the Comptroller- General of Customs, for his revolutionary leadership of the Nigeria Customs Service.

The first class Yoruba monarch made the commendation on Thursday, 28th May 2026, during the annual Eid-el-Kabir gathering hosted by the Comptroller-General at his residence in Modakeke, Osun State.

The Oni, who cited President Bola Tinubu’s public commendation of Adeniyi as evidence of the confidence reposed in the Customs boss, described him as a good ambassador of Osun State and a source of pride to the ancient Ife Kingdom and the Modakeke community.

Oba Ogunwusi said President Tinubu’s public expression of satisfaction with Adeniyi’s performance reflected confidence in his leadership and the results being achieved by the Service.

“We are very proud of him and the work he is doing. When Mr President publicly expressed satisfaction with his performance, it was not a casual statement.

” It reflects trust in his capacity and the results he is delivering. What he is doing in the Customs Service and in the community shows that he is a unifier.”

Reaffirming the support of the Ife Kingdom for the Comptroller-General, the monarch declared:

“He brings people together, and that is what leadership is about. We will continue to stand by him and pray for him.”

Addressing guests, the Comptroller-General of Customs (CGC) Adeniyi expressed appreciation to the Ooni of Ife, community leaders, family members, friends, associates, and well-wishers for their continued support.

He described Eid-el-Kabir as a season that reminds humanity of the virtues of sacrifice, gratitude, obedience, and service to others.

According to him, beyond the celebration, the gathering provides an opportunity to reconnect with people, strengthen relationships, and reflect on the collective responsibility of building stronger communities and a better nation.

The CGC noted that the NCS has continued to record significant progress in revenue generation, trade facilitation, anti-smuggling operations, technological innovation, and corporate social responsibility initiatives in line with the economic objectives of the Federal Government.

He said the Service remains focused on supporting the Renewed Hope Agenda of President Tinubu through reforms aimed at facilitating legitimate trade, enhancing national security, improving compliance, and creating opportunities for economic growth.

CGC Adeniyi added that Customs has continued to invest in community-focused interventions across the country, including educational support programmes, healthcare initiatives, and other projects designed to improve the lives of Nigerians.

He pledged that the Service would continue to pursue reforms aimed at strengthening its operations and delivering greater value to the nation, while assuring stakeholders of Customs’ commitment to professionalism, transparency, and service excellence.

Adeniyi also expressed gratitude to President Tinubu for the opportunity to serve the country and assured Nigerians of the Service’s continued support for government policies geared towards economic prosperity and national development.

Customs

World Bank strengthens Customs capacity in post clearance Audit in two- week capacity building exercise

Gloria Odion, maritime reporter

The Nigeria Customs Service (NCS) has commenced a two-week Technical Assistance Mission on Post Clearance Audit (PCA) in collaboration with the World Bank Group under the Accelerated Revenue Mobilisation Reform (ARMOR) Programme, aimed at strengthening compliance management, revenue assurance, and trade facilitation through modern audit practices.

The workshop, which runs from June 1 to June 12, 2026, is taking place at the Service’s Headquarters in Maitama, Abuja.

Delivering the opening remarks on behalf of the Comptroller-General of Customs, Adewale Adeniyi, Assistant Comptroller-General , Babatunde Olomu, described the mission as a significant step in advancing the Service’s modernisation agenda and strengthening its capacity as a technology-driven, intelligence-led, and globally competitive customs administration.

He noted that modern customs administrations increasingly rely on intelligence-led, risk-based, and post-clearance interventions that promote voluntary compliance while supporting legitimate trade and economic growth.

According to him, the mission offers an opportunity to assess existing processes, identify operational gaps, adopt international best practices, and develop practical solutions to strengthen the Post Clearance Audit framework.

Olomu identified risk-based targeting, case management, registry management, quality assurance, standardisation, and integrated audit systems as key areas of focus.

He emphasised that effective Post Clearance Audit enables Customs to move beyond transaction-based controls to a strategic compliance management approach that enhances revenue assurance, facilitates legitimate trade, strengthens transparency, and boosts public confidence.

“This mission presents a valuable opportunity to critically assess our existing processes, identify gaps, learn from international best practices, and develop practical solutions that will strengthen our PCA framework and overall compliance management system.” he stated.

The ACG commended the Comptroller-General for his commitment to modernisation and capacity building and also appreciated the World Bank and other development partners for their sustained support for Customs reforms.

He urged participants to actively engage throughout the programme and ensure that lessons learned are translated into measurable improvements in daily operations.

Speaking at the event, World Bank Task Team Lead, Moses Kajubi, said the mission is designed to strengthen the capacity of Post Clearance Audit officers through modern customs practices, practical audit tools, and internationally recognised methodologies.

He explained that participants would be exposed to global best practices, case management techniques, and compliance management strategies that can be adapted to Nigeria’s operational environment.

Kajubi stressed the importance of leveraging technology, structured case management systems, and data-driven decision-making to improve audit quality, compliance monitoring, and trade facilitation outcomes.

“This engagement will equip participants with practical tools and global best practices that can be applied directly in the field to improve the effectiveness of Post Clearance Audit operations.”He stated.

He expressed confidence that the engagement would strengthen institutional capacity and contribute significantly to the Nigeria Customs Service’s modernisation objectives.

Lead Consultant for the ARMOR-P, Colonel Aloke Dutt, said the mission seeks to enhance trade facilitation, optimise revenue, and improve compliance management through a more structured and unified approach to Post Clearance Audit.

He emphasised the need for standardised audit methodologies, effective monitoring mechanisms, and the integration of data analytics into audit processes to improve accountability and operational efficiency.

Dutt also highlighted the importance of leveraging technology-driven solutions such as the B’Odogwu platform and developing Standard Operating Procedures (SOPs) to support a competency-based audit system across the Service.

During a technical session, Assistant Comptroller of Customs, Muhammad Jubril, demonstrated the Post Clearance Audit process on the B’Odogwu platform, explaining how officers can initiate audit reviews using Harmonised Commodity codes and other risk indicators.

In his closing remarks, Comptroller Muhammad Shattima encouraged participants to maximise the opportunities provided by the workshop and apply the knowledge gained to achieve the strategic objectives of the NCS.