Sourcing adult incontinence pads from China

Duty on adult incontinence insert pads

Read from the UK Trade Tariff on 30 September 2026, heading 9619 covers sanitary pads, napkins, napkin liners and similar articles of any material. This guide concerns adult pads inserted into underwear or fixation pants. For the wider product family, see adult incontinence pants.

The relevant lines for goods from China all carry 0% duty. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls. The other-materials line expressly includes incontinence care articles; textile and textile-wadding routes depend on construction. The table shows possible material routes, rather than interchangeable codes for the same pad.

Confirm the commodity code using the intended use and full material specification. A supplier importing pads for resale does not qualify for disability import VAT relief; budget for 20% import VAT. Confirm the VAT treatment of any subsequent supplies with HMRC. See UK import duty and VAT.

Specify the pad, fixation and intended use

Specify disposable or washable construction, pad shape and dimensions, fluff pulp and absorbent polymer content, topsheet, backsheet, edge sealing and any adhesive strip. State which underwear or fixation pants the pad should fit. Agree test methods for absorption capacity, acquisition speed, rewet and leakage, rather than accepting an absorbency name without supporting results.

Establish the intended purpose before approving packaging. Pads with a specific primary medical purpose may be medical devices. For devices sold in Great Britain, registration with the MHRA is required before placement on the market, and a manufacturer outside the UK must appoint a UK responsible person. Ask for the conformity declaration, proposed labels and evidence of registration. Manufacturers must hold clinical data supporting device claims.

Worked duty example

Illustrative example, not a quote: An illustrative container order of disposable adult incontinence insert pads under 9619 00 89 00, invoiced at £26,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £29,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £29,000, so it is £5,800. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Women's sanitary products designed solely for menstrual flow are zero-rated under HMRC's VAT Notice 701/18, and incontinence products can be zero-rated under the disability relief, so check the rate for your product.

Inspection checklist

Core and dimensions: compare pad length, width, thickness, core weight and material distribution with the approved sample and specification. Check for hard lumps, loose fibres and exposed adhesive.

Absorption and rewet: test finished pads using the agreed liquid and method. Check acquisition, retention, surface wetness under pressure and edge leakage against the agreed specification.

Fixation and comfort: fit pads in the intended underwear or fixation pants. Check movement, bunching, edge finish and adhesive peel where fitted, including whether removal damages the backsheet.

Hygiene and packs: check for foreign matter, dampness, damaged seals and incorrect pack counts. Compare instructions, absorbency descriptions and batch identification with approved artwork. Arrange quality inspection and retain samples from each lot.

What goes wrong

A pad can show high total absorption while taking liquid too slowly or leaving a wet surface under pressure. Uneven pulp or polymer distribution can cause clumping and local leakage. A narrow core, poorly sealed edge or slipping pad can leak before the claimed capacity is reached. Compare finished-product performance with the approved sample, not just the supplier's raw-material report.

Changed adhesive, topsheet or core composition can alter fit and performance without changing the pack design. Record approved materials and review substitutions before production. Another mistake is treating zero duty as zero import VAT: a supplier's import for resale does not receive disability relief.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.