WCO Guidance: How to classify COVID-19 medical supplies for international trade

24 March 2020

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.


NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Gowling WLG professionals will be pleased to discuss resolutions to specific legal concerns you may have.