Sourcing disposable panty liners from China

Duty and classification for panty liners

Heading 9619 covers sanitary protection articles of different materials, including disposable panty liners. The table shows candidate material and product categories, not interchangeable codes. Confirm whether the finished liner is a sanitary pad or another similar article. See the wider hygiene products guide.

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

Give your customs broker the layer composition, construction, intended use and product photographs to confirm the commodity code. Qualifying sanitary-protection panty liners are zero-rated for VAT, including import VAT; liners designed primarily for incontinence do not qualify under this sanitary-products relief. See import duty and VAT.

Specify the liner layers and intended use

Specify length, width, thickness, shape, topsheet, absorbent core, backsheet, adhesive coverage and release paper. Record whether the liner is unscented or fragranced, individually wrapped or loose within a sealed pack. Agree absorption, rewet and adhesive test methods against approved samples rather than accepting an undefined absorbency claim.

Consumer liners sold in Great Britain must be safe under general product safety law. Ask for material composition, skin irritation and hygiene test evidence covering the actual finished product. Settle the intended use before approving pack wording: HMRC distinguishes sanitary-protection liners from liners designed primarily for incontinence.

Worked duty example

Illustrative example, not a quote: A trial wholesale shipment of individually wrapped disposable panty liners; illustrative values 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

Layers: compare dimensions, core weight, topsheet softness and backsheet integrity with the approved sample; check for exposed adhesive and rough edges.

Performance: test absorption and rewet using the agreed method; check that the core stays together and the liner does not curl or bunch.

Adhesive: check positioning on the agreed underwear fabrics, release-paper removal and adhesive residue after removal.

Hygiene and packs: check for foreign matter, damaged wrappers, incorrect pack counts and poor seals. Compare importer details and product identification with approved artwork. Use a quality inspection before dispatch and repeat pack checks on arrival.

What goes wrong

A thinner core can increase rewet even when the liner looks unchanged. Weak adhesive lets it move; excessive adhesive leaves residue or tears the backsheet during removal. Poor release paper can pull glue away before use. Compare production samples with the retained approval sample.

Fragrance, topsheet or adhesive substitutions can change skin-contact performance. Unsealed wrappers and damp cartons compromise the agreed packing condition. Keep samples by batch and investigate deviations before releasing stock. Do not assume every product described as a panty liner receives the same VAT treatment.

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.