Sourcing nappies and sanitary pads from China
Babies' nappies, sanitary towels, tampons, panty liners and incontinence products from China pay 0% UK duty, with no anti-dumping duty. VAT differs: women's sanitary products designed for menstrual flow are zero-rated, while babies' nappies carry the standard rate and incontinence products are zero-rated only under the disability relief. Cambridge China Bridge sources them.
Baby nappies, sanitary pads, tampons, panty liners and incontinence products pay 0% UK duty from China. The VAT rates differ, and that shapes pricing.
Zero duty
Read from the UK Trade Tariff on 25 September 2026, sanitary towels, tampons, napkins and napkin liners for babies, incontinence articles and similar products of wadding, textiles or other materials carried 0% duty on goods from China under heading 9619, with no anti-dumping measure.
Wet wipes and cotton pads are classified elsewhere; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Of textile wadding | 9619 00 30 00 | 0% | None |
| Of man-made fibres, other | 9619 00 40 90 | 0% | None |
| Sanitary towels (pads) | 9619 00 71 00 | 0% | None |
| Tampons | 9619 00 75 00 | 0% | None |
| Napkins and napkin liners for babies | 9619 00 81 00 | 0% | None |
| Other, such as incontinence products | 9619 00 89 00 | 0% | None |
VAT shapes the price
HMRC's Notice 701/18 zero-rates sanitary protection products designed and marketed solely for menstrual flow or lochia, such as pads, tampons and non-incontinence panty liners, from 1 January 2021, and reusable period underwear was added from 1 January 2024. Babies' nappies are standard-rated, and incontinence products are zero-rated only when supplied to a disabled person under the relief conditions. Import VAT follows the same rate; see import duty and VAT.
Safety and claims
Absorbent hygiene products must be safe under general product safety law. Ask for absorbency, leakage and skin irritation test data, and be careful with claims such as "biodegradable" or "eco", which must be accurate and evidenced. Plastic packaging counts towards Plastic Packaging Tax thresholds.
Specification and inspection
Specify size range, core material, absorbency, backsheet and adhesive, and approve on samples. At inspection, check counts per pack, sealing and hygiene of the packing area.
Cambridge China Bridge sources nappies, sanitary pads, tampons and incontinence products, with VAT treatment and claims settled before the order. See how our sourcing service works.
Frequently asked questions
What is the UK import duty on nappies from China?
Read from the UK Trade Tariff on 25 September 2026, babies' nappies, sanitary pads, tampons and incontinence products of heading 9619 carried 0% duty from China.
Is there VAT on sanitary pads?
No. Women's sanitary protection products designed for menstrual flow have been zero-rated since 1 January 2021.
Are babies' nappies zero-rated?
No. Babies' nappies carry the standard rate of VAT.
What VAT applies to incontinence products?
They are zero-rated only when supplied to a disabled person under the relief conditions; otherwise standard-rated.