Sourcing disposable breast pads from China

Duty and material-based classification

Read from the UK Trade Tariff on 30 September 2026, heading 9619 covers sanitary pads, nappies and similar absorbent articles of any material. For disposable breast pads, the table presents material-based candidate lines, rather than interchangeable classifications. The knitted or crocheted line is relevant only where the actual construction supports it.

All listed lines carry 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty, suspensions or attached import controls. Milk-absorbing breast pads do not meet HMRC's menstrual-flow or lochia condition for sanitary-product VAT relief. Import VAT follows the product's VAT treatment; see import duty and VAT.

Give your customs broker the layer composition, manufacturing method and intended use before confirming the commodity code. The nappies and sanitary pads guide covers the wider heading.

Specify the breast pad layers and fit

Specify the skin-contact nonwoven, absorbent core, backing film, pad outline, thickness and contour. State whether fragrance or other additives are permitted. Agree absorption, acquisition speed and rewet tests with the factory using an approved sample and a written test method.

Specify adhesive position, release paper and attachment performance on representative bra fabrics. Agree individual wrapping, pack count, opening method and storage instructions. Before sale in Great Britain, the importer must ensure the product is safe. Ask for skin-contact safety and hygiene test evidence matching the finished pad and its materials.

Worked duty example

Illustrative example, not a quote: Illustrative trial wholesale shipment of individually wrapped disposable breast pads under 9619 00 79 00, invoiced at £2,500 free on board, with £590 of freight and insurance to the UK. The customs value is £3,090. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,090, so it is £618. 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

Absorption: test uptake, rewet under pressure and leakage against the agreed specification; inspect wet cores for clumping.

Fit and adhesive: compare shape and thickness with the approved sample; check attachment, removal and adhesive residue on agreed fabrics.

Hygiene and wrapping: check for loose fibres, foreign matter and unusual odour; inspect individual seals and request the agreed laboratory results.

Packs and traceability: check counts, artwork and batch identification. Where reasonable, the product or packaging must identify the producer's name and address and the product reference or applicable batch. Use a written inspection brief.

What goes wrong

A pad can absorb liquid yet leave the contact surface wet under pressure. Uneven cores can clump, thin backing can leak, and adhesive can shift on fabric or leave residue. Compare production samples with the approved sample after wetting and compression.

Broken wrapper seals, loose fibres and substitutions in the contact layer can undermine the approved specification. Record the affected batches, hold disputed stock and request an investigation before accepting replacement material.

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.