Sourcing disposable underpads from China
Disposable incontinence underpads from China carry 0% UK duty across the relevant heading 9619 lines. Consumer products must be safe, and incontinence VAT relief depends on the supply conditions. Check absorption, rewet and backing integrity. Cambridge China Bridge sources disposable incontinence underpads.
Zero duty on relevant underpad lines
Read from the UK Trade Tariff on 30 September 2026, heading 9619 covers sanitary towels, tampons, napkins, napkin liners and similar articles of any material. For disposable bed and chair underpads, the other-materials incontinence care line is the main line to examine. The textile alternatives in the table are conditional on construction, rather than interchangeable codes for the same pad.
All listed lines carry 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls. Zero customs duty does not establish zero VAT: confirm with HMRC or your customs broker whether disability relief applies to your intended supply and which VAT rate to use. Check the treatment using our import duty and VAT guide.
Give your customs broker the intended use, layer construction and material composition to confirm the commodity code. For the related wearable product family, see adult incontinence pants.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Incontinence care articles of other materials | 9619 00 89 00 | 0% | None |
| Similar absorbent articles of textile wadding | 9619 00 30 00 | 0% | None |
| Similar articles of other textiles, not knitted or crocheted | 9619 00 50 90 | 0% | None |
| Similar textile articles, knitted or crocheted | 9619 00 50 10 | 0% | None |
Specify the absorbent area and backing
Specify overall dimensions and absorbent core dimensions separately. Agree the top-sheet material, fluff pulp and superabsorbent polymer content, core distribution, waterproof backsheet, edge seals, folded format and pack count. State whether the pad needs adhesive positioning strips, and approve samples on the intended bed or chair surface.
Agree a test liquid and method for absorption capacity, acquisition speed, rewet under pressure and leakage through the backing or edges. Request skin irritation and hygiene test data. Consumer hygiene products must be safe under general product safety law; test results should relate to the actual materials and finished construction being ordered.
Worked duty example
Illustrative example, not a quote: Illustrative palletised order of disposable incontinence underpads for a care-products retailer 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: measure the absorbent area, weigh sampled cores against the specification and check pulp distribution for thin patches or clumps.
Performance: apply the agreed liquid using the agreed method, check pooling and rewet under pressure, and inspect the underside and edges for leakage.
Backing and seals: check for pinholes, tearing, open edge seals and separation between layers; test positioning adhesive where specified.
Hygiene and packs: check foreign matter, odour, pack counts, sealing, dimensions and importer details against the approved artwork. Repeat sampled performance checks on arrival and retain batch samples. Use our inspection guide.
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What goes wrong
A large outer pad can conceal a much smaller absorbent core. Reduced core weight or uneven polymer distribution causes pooling, wet patches and clumping. Thin backing develops pinholes, weak seals let liquid escape at the edges, and compressed packing can leave pads difficult to unfold without tearing.
Do not accept a capacity claim without its test method: free absorption alone does not show how dry the surface stays under pressure. Settle VAT treatment before budgeting care-sector sales. HMRC states that non-charitable nursing homes, hospitals and the NHS are not eligible for VAT relief on purchases of incontinence products.
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.
Frequently asked questions
What is the UK import duty on disposable underpads from China?
The relevant heading 9619 lines carry 0% duty in the supplied tariff record, with no anti-dumping or countervailing duty. Confirm the line from the pad's construction.
Are disposable incontinence underpads VAT-free?
Not automatically. Confirm with HMRC or your customs broker whether disability relief applies to your intended supply. Non-charitable nursing homes, hospitals and the NHS do not qualify for this purchase relief.
How do I compare underpad absorbency claims?
Compare results using the same liquid, application method and pressure. Check acquisition speed, rewet and leakage as well as total absorption capacity.
What should I specify before ordering underpads?
Specify outer and core dimensions, layer materials, core weight, backing, edge seals, positioning adhesive if needed, test methods, pack counts and approved artwork.