Sourcing reusable period pants from China
Reusable period pants with knitted outer fabric carry 12% UK duty across the relevant fibre categories. For sale in Great Britain, fibre content must appear on the label; confirm applicable product safety requirements with Trading Standards. Check gusset performance after washing. Cambridge China Bridge sources reusable period pants with knitted outer fabric.
UK duty on reusable period pants
Read from the UK Trade Tariff on 30 September 2026, heading 6108 covers women's or girls' knitted or crocheted underwear, nightwear and similar articles. This guide covers reusable period pants with knitted outer fabric within the briefs and panties lines. The table repeats the cotton code to show different buying styles.
The relevant cotton, man-made fibre and other textile material briefs lines all carry 12% duty for goods from China. The supplied records show no anti-dumping or countervailing duty, suspensions or attached import controls for these lines. Elsewhere in the heading, 6108 99 00 10 has CITES import and export controls, and 6108 99 00 90 has a CITES export control. Those lines are outside this guide; importers considering them should confirm the attached requirements with their customs broker.
Confirm the commodity code using the finished garment's construction and full material breakdown. For the wider heading, see women's knitted briefs. HMRC confirms that reusable period underwear can be sold at the zero VAT rate. Import VAT is charged at the rate applicable to the goods. Confirm eligibility with your broker before using the duty and VAT guide; VAT treatment does not remove the customs duty.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Reusable period briefs of cotton, with knitted outer fabric | 6108 21 00 00 | 12% | None |
| Reusable period briefs of man-made fibres, with knitted outer fabric | 6108 22 00 00 | 12% | None |
| Reusable period briefs of other textile materials, with knitted outer fabric | 6108 29 00 00 | 12% | None |
Specify the absorbent gusset and knitted outer
Specify the knitted outer fabric, skin-facing lining, absorbent core and leak-resistant layer separately. Record fibre composition, fabric weight, gusset dimensions and coverage towards the front and back. Agree waist and leg measurements, elastic recovery and seam placement against an approved fit sample. Ask the factory to identify the materials used in the barrier layer and any applied finish.
Agree an absorbency and leakage test method, including test liquid, loading, pressure and washing conditions. Compare finished garments before and after washing, rather than relying on a loose fabric sample. For sale in Great Britain, fibre labels must show fibre content; confirm applicable product safety requirements with Trading Standards. Request material and test evidence relevant to skin contact, and approve label artwork and care instructions.
Worked duty example
Illustrative example, not a quote: Illustrative order of 2,000 reusable period pants with knitted outer fabric under 6108 21 00 00, invoiced at £18,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £19,200. Duty at 12% is £2,304. Import VAT at 20% is charged on the customs value plus duty, £21,504, so it is £4,300.80. Import taxes total £6,604.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,304 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Gusset: check layer order, coverage, alignment and attachment against the approved garment; look for gaps, exposed edges and stitching through the barrier.
Absorption and leakage: test finished garments using the agreed method; check surface wetness, leakage at seams and fluid escaping towards the leg openings.
Fit and washing: measure across the ordered sizes, then wash as instructed and reassess shrinkage, elastic recovery, layer separation and gusset performance.
Labels and packing: match fibre information, sizes, care instructions and assortments to the approved order; check for stains, dampness and damaged packs using the inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
A loose absorbent fabric sample can perform differently from the finished pants. A narrow gusset, shifted core or seam through the barrier can create a leakage path. Stretching during wear can also change coverage. Approve the complete garment and compare bulk samples across sizes with the agreed fit and performance checks.
Washing can reveal layer separation, slow drying, colour transfer or loss of elastic recovery. Unsupported comparisons with disposable pads can also leave buyers without a clear acceptance test. Record the factory's claims, agree how to assess them and request testing support before approving packaging.
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 reusable period pants from China?
The relevant briefs lines carry 12% duty across cotton, man-made fibres and other textile materials. The supplied records show no anti-dumping or countervailing duty or suspensions for these lines.
Are reusable period pants zero-rated for VAT?
HMRC confirms reusable period underwear can be sold at the zero VAT rate. Confirm that your product qualifies and agree its import VAT treatment with your broker. Customs duty remains separate.
Which commodity code should I use for knitted period pants?
The briefs lines are 6108 21 00 00 for cotton, 6108 22 00 00 for man-made fibres and 6108 29 00 00 for other textile materials. Confirm classification against the complete garment and its material breakdown.
How do I check period pants before accepting bulk goods?
Check gusset coverage, layer attachment, fit and seam leakage. Test absorption and surface wetness using an agreed method, then repeat the checks after washing according to the proposed care instructions.