Sourcing disposable menstrual briefs from China

Duty and classification for menstrual briefs

Heading 9619 covers sanitary towels, tampons, napkins, napkin liners and similar articles of any material. This guide concerns disposable briefs with built-in menstrual protection. The table shows material-based lines to consider, rather than interchangeable codes for every brief.

Read from the UK Trade Tariff on 30 September 2026, all supplied lines carry 0% duty for goods from China. The supplied data lists no anti-dumping or countervailing duties, suspensions or attached import controls.

Confirm the commodity code using the complete material breakdown, construction, absorbent core and intended use. For the related reusable product family, see reusable period pants.

Specify the absorbent brief and its intended use

Specify the skin-contact layer, absorbent polymer and pulp, core position and coverage, backsheet, waist and leg elastic, side seams and removal method. Agree garment measurements, stretch recovery, liquid acquisition, rewet and leakage tests against approved samples. Record the test liquid and method so supplier results can be compared.

Sanitary protection designed and marketed solely to absorb or collect menstrual flow or lochia qualifies for zero-rated VAT. HMRC excludes disposable briefs that merely hold sanitary protection in place or protect the wearer from leakage. Confirm which description fits your construction and packaging before assuming zero-rated import VAT; see import duty and VAT.

Confirm applicable consumer product safety requirements with the relevant authority. Ask for material and skin irritation test evidence matching the finished brief. Agree pack counts, size descriptions, batch identification, importer contact details and clear use and removal instructions.

Worked duty example

Illustrative example, not a quote: 3,000 disposable menstrual briefs, assorted sizes; illustrative, classification to confirm 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: compare core weight and position with the approved sample; test acquisition, rewet and leakage using the agreed method.

Fit and seams: measure relaxed and stretched dimensions; check leg seals, elastic recovery and side-seam strength, including the intended removal action.

Hygiene: inspect for foreign matter, odour, dampness and damaged inner packs; review laboratory hygiene results for the production batch.

Packs: verify counts, sizes, batch details, importer information and menstrual-use wording against approved artwork during quality inspection.

What goes wrong

A bulky core can still leak if it sits too far forward or leaves gaps at the legs. Uneven pulp or reduced absorbent polymer can cause clumping and rewet. Weak seams split during wear, while excessive seam strength can make removal difficult. Compare production samples with retained approval samples.

A supplier may offer an incontinence brief with menstrual packaging, or a non-absorbent brief intended to hold a separate pad. Check the actual construction and intended use before agreeing classification and VAT treatment. Keep affected batches separate when arrival checks show leakage, contamination or incorrect packs.

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.