Sourcing disposable surgical masks from China

UK duty and the face-mask suspension

Heading 6307 covers other made-up textile articles. For disposable surgical masks, the main candidates are the nonwoven medical-mask lines in the table. The other textile and hand-made lines are classification boundaries, not substitutes for the nonwoven medical-mask descriptions. For wider coverage, see reusable textile face masks.

Read from the UK Trade Tariff on 29 September 2026, the selected lines carried 6% base duty on goods from China and an autonomous suspension to 0.00 %. The suspension covers textile face masks without a replaceable filter or mechanical parts, including surgical and disposable nonwoven masks. No anti-dumping or countervailing duty appears on these lines. The nonwoven medical-mask lines also carry a supplementary-unit import measure; confirm its declaration requirement with your customs broker.

Give your broker the material construction, intended medical use and supporting standard before confirming the commodity code. Check the suspension against the actual goods before using it in a landed-cost calculation.

Specify the surgical mask and its evidence

Specify patient protection, mask dimensions, fabric construction, pleat direction, nose strip, ear loops or ties, claimed performance, sterile or non-sterile supply, pack count and packaging. Ask for reports identifying the exact model and construction, covering filtration, breathing resistance and splash resistance where claimed. Agree a retained sample and prohibit material changes without your approval.

Patient-protection surgical masks are Class I medical devices. Before placement on the Great Britain market, medical devices must be registered with the MHRA. A manufacturer not established in the UK must appoint a UK responsible person to register and act on its behalf. Ask for the registration details and have the applicable marking and conformity route checked for the proposed model.

Worked duty example

Illustrative example, not a quote: 6,000 individually packed sterile surgical masks, illustrative only; confirm suspension eligibility under 6307 90 95 11, invoiced at £9,000 free on board, with £800 of freight and insurance to the UK. The customs value is £9,800. Duty at 6% is £588. Import VAT at 20% is charged on the customs value plus duty, £10,388, so it is £2,077.60. Import taxes total £2,665.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £588 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Documents: match the manufacturer, model and material construction across the order, test reports, registration details and pack artwork.

Construction: compare dimensions and pleats with the approved sample; check nose-strip retention, loop attachment, torn fabric and exposed sharp ends.

Packaging: check pack counts, batch identification, printed expiry information and dry, clean packs; isolate damaged packs, particularly where sterile supply was ordered.

Performance: compare production samples with the agreed laboratory evidence. A visual inspection cannot establish filtration or breathing resistance.

What goes wrong

A report can describe a different mask from the delivered product. A factory may change the filter material, loop attachment or nose strip after sample approval. Check the model and construction rather than accepting a report because its cover shows a similar mask.

Weak loop welds, loose nose strips, reversed pleats and crushed or damp packs can make an otherwise matching shipment unusable. Keep affected batches separate while the supplier investigates. Do not accept wearer-protection claims as evidence of the patient-protection performance ordered.

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.