Composite tanks for on-board gaseous hydrogen storage is one of key parts of the hydrogen fuel cell vehicle. Regulations, codes and standards (RC & S) are conducive to overcoming technological barriers to commercialization. This paper reviews the development of RC & S on composite tanks for on-board gaseous hydrogen storage and addresses their highlights on technical requirements. First, an overview of RC & S for composite tanks is introduced. Then, a comparative study on technical requirements of RC & S including service conditions, design requirements, materials, manufacture, qualification tests and management is presented. Finally, several major differences in RC & S, i.e., tank classification in ISO 19881 and penetration test method are discussed. Some issues for further research, such as initial burst pressure, material hydrogen compatibility and periodic inspection methods are proposed. (C) 2019 Hydrogen Energy Publications LLC. Published by Elsevier Ltd. All rights reserved.