Sourcing adult incontinence pants from China

Duty and VAT on adult incontinence pants

Read from the UK Trade Tariff on 16 October 2026, heading 9619 covers sanitary towels, tampons, napkins, napkin liners and similar articles of any material. Its other-materials line 9619 00 89 00 expressly includes incontinence care articles. The table shows that line alongside material-dependent alternatives; it does not mean every adult pant fits every line.

All relevant lines carry 0% duty for goods from China. The supplied tariff records list no anti-dumping or countervailing duty, suspensions or attached import controls. Incontinence products are not automatically zero-rated for VAT: disability relief depends on the supply conditions. Non-charitable nursing homes, hospitals and the NHS are not eligible for this relief. Confirm treatment before costing the order using our import duty and VAT guide.

Give your broker the material breakdown, construction and intended use to confirm the commodity code. For products elsewhere within this heading, see our nappies and sanitary pads guide.

Specify absorbency and fit together

Specify disposable or washable construction, waist and hip fit, leg openings, cuff design, waistband stretch, side-seam strength and removal method. Define the topsheet, absorbent core and backsheet materials, including whether fragrance is allowed. Approve finished samples for each size rather than relying on a shared size label.

Agree absorption capacity, acquisition speed, rewet and leakage test methods with the factory. Ask for whole-product absorbency results using ISO 11948-1, as discussed in the wider heading guide, alongside leakage checks under movement and pressure. For washable pants, agree laundering conditions and repeat the performance checks after washing.

Products must be safe for consumers. Ask for skin irritation and hygiene test data relevant to the actual materials. Keep environmental claims accurate and supported by evidence. Settle pack wording, importer identification and batch references before production; testing and certification support can help organise the agreed checks.

Worked duty example

Illustrative example, not a quote: Illustrative container order of disposable adult incontinence pants across assorted sizes 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.

Inspection checklist

Core performance: compare sampled core weights and material composition with the approved specification; test absorption, acquisition speed, rewet and leakage.

Fit and seams: measure waist and leg openings, compare elastic recovery with approved samples, and check cuff attachment and side seams during stretching and removal.

Hygiene: inspect for foreign matter, odour and contamination; review factory hygiene controls and the agreed laboratory results.

Arrival and packing: check cartons for moisture damage, pack seals, counts, size markings, importer details and batch references. Match the received goods to retained samples and the quality inspection record.

What goes wrong

A pant can absorb liquid in a static test yet leak during use because the leg opening gaps or the core absorbs too slowly. Uneven pulp or reduced absorbent material can cause clumping and rewet. Weak waist elastic changes fit, while side seams can split when the wearer pulls the pant up.

Avoid approving capacity alone. Compare production samples with the agreed fit and performance checks, and retain samples by batch. Mixed sizes, incorrect pack counts and damaged seals can make otherwise usable stock difficult to sell. Do not assume a customer's care setting makes the purchase eligible for VAT 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.