During the global COVID-19 pandemic, the demand for related medical supplies is increasing. The World Customs Organisation (WCO) has published a HS Classification reference document specifically for COVID-19 medical supplies. The reference list does not have legal status and is provided as an indicative list only.

The following product categories are covered in the reference document:

  1. COVID-19 test kits, instruments and apparatus used in diagnostic tests;
  2. Protective garments (includes face and eye protection, gloves and other associated items);
  3. Thermometers;
  4. Disinfectants and sterilisation products;
  5. Other medical devices (including CT scanners, extracorporeal membrane oxygenation, medical ventilators, patient monitoring devices and other oxygen therapy apparatus); and
  6. Medical consumables.

In light of the above, we would strongly recommend that businesses importing and exporting goods referred to in the list above consult and review the reference document, to determine whether the classifications currently being used by your business are in line with those contained in the reference document.