Back to Resources

Sanitary Pads HS Code and Import Duty: HS 9619 Explained

Sanitary pads HS code 9619 explained: how to classify pads, tampons and liners, look up duty in any country, plus rates for 5 key markets.

Sep 5, 2026BINGBING Group
Sanitary Pads HS Code and Import Duty: HS 9619 Explained

The sanitary pads HS code is 9619 — and knowing exactly how that heading works can save you real money at the border. Classify your shipment wrongly and you face reassessment, storage fees, and delays that eat your launch schedule. Classify it correctly and you can look up the duty rate for any country before you even request a quote, so your landed cost is a calculation instead of a surprise. This guide explains what sits inside heading 9619, how to find the rate that applies to your market, and the classification mistakes that trip up first-time importers.

What HS heading 9619 covers

The Harmonized System (HS) is the six-digit product classification used by customs authorities in nearly every country. Heading 9619 covers:

Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material.

The key phrase is "of any material." Before 2012, absorbent hygiene products were classified by what they were made of — paper products in one chapter, textile products in another, plastics in a third. That caused constant disputes, so the World Customs Organization created heading 9619 to gather them all in one place. Today, one heading covers the whole absorbent hygiene family:

  • Sanitary pads (towels) — day, night, ultra-thin, cottony, all variants
  • Tampons — digital and applicator
  • Panty liners — classified as "similar articles"
  • Baby diapers (napkins) and diaper liners
  • Adult incontinence products — pull-up pants, adhesive briefs, underpads

So if you plan to import a mixed container — sanitary pads, panty liners, tampons, and adult incontinence products — everything ships under the same four-digit heading. That simplifies your paperwork considerably.

From 6 digits to 8 or 10: national subheadings

The first six digits (9619.00) are identical worldwide. Beyond that, each country adds its own digits to split the heading into finer lines, often with different duty rates:

  • Some tariffs split by material (cellulose wadding vs. textile vs. plastics)
  • Some split by product type (sanitary towels vs. baby diapers vs. adult diapers)
  • Some keep a single line for the whole heading

This matters because "sanitary towels" and "baby diapers" can carry different rates in the same country. Always confirm the full national code — 8 or 10 digits — with your clearing agent before you book the shipment.

How to look up the duty rate for your country

You do not need to guess. Use this sequence:

  1. Start from 9619.00 — that part never changes.
  2. Open your national customs tariff — most customs authorities publish a searchable online tariff (Nigeria Customs Service, Kenya Revenue Authority, SARS in South Africa, the Philippine Tariff Finder, and so on).
  3. Find the national subheading that matches your exact product (sanitary towels, not diapers).
  4. Check for preferential rates — free trade agreements can cut the duty to zero if you present the right certificate of origin.
  5. Add the other charges — VAT or sales tax, excise or levies, and port charges are calculated on top of duty.
  6. Confirm with a clearing agent — rates change in national budgets, and an agent clears these goods weekly.

Duty reference table: five key markets

The table below summarizes the general treatment of sanitary pads (HS 9619) in five markets our buyers ask about most. Rates change with national budgets and trade agreements, so treat this as a starting point and confirm the current rate with your clearing agent before you ship.

MarketImport duty (HS 9619, sanitary towels)VAT / sales taxNotes
NigeriaFinished consumer goods band under the ECOWAS CET, commonly cited at 20%, plus applicable levies7.5% VAT; locally manufactured sanitary towels are VAT-exempt — confirm current treatment of importsBudget circulars adjust levies; verify before shipping
KenyaDuty-free — import duty on sanitary towels was removed in 2011VAT-free — Kenya scrapped VAT on sanitary towels in 2004, the first country in the world to do soOne of the friendliest markets for importers
South Africa0% customs duty on heading 9619.0015% standard VAT, but sanitary pads and panty liners are zero-rated since April 2019; tampons remain at standard rateZero-rating scope is defined narrowly — check product coverage
PhilippinesMFN rate applies by default — check the Philippine Tariff Finder; 0% preferential rate under the ASEAN–China FTA with a valid Form E12% VATThe Form E certificate of origin is what unlocks the 0% rate
UAE5% GCC common external tariff on CIF value5% VATUniform across GCC customs union

Two takeaways from that table. First, the spread is enormous — the same container pays roughly 20%-plus in one market and enters duty-free in another, which is why duty must sit inside your landed-cost model from day one. Second, paperwork earns money: in the Philippines, a single certificate of origin (Form E) is the difference between the full MFN rate and zero.

Duty is only one line in your landed cost

Import duty gets the attention, but it is rarely the biggest number. Your true per-piece cost also includes freight, insurance, VAT, clearing and port charges, and inland transport. We walk through the full calculation — with a worked example — in our landed cost guide, and the end-to-end sourcing sequence in our import guide.

Common classification and clearance mistakes

These are the errors that actually cause delays and penalties at the border:

  1. Declaring pads under a paper or textile heading. Since 2012 they belong in 9619 regardless of material. An outdated code invites reassessment.
  2. Using the diaper subheading for sanitary towels (or vice versa). Within 9619, national lines can carry different rates — match the description to your product.
  3. Skipping the certificate of origin. If your market has a preferential rate for Chinese-origin goods (like ACFTA in Southeast Asia), the certificate must travel with the shipment. No certificate, no preference.
  4. Assuming "tax-free" means "everything-free." A market may waive duty but still charge VAT, or waive VAT but still charge duty and levies. Check each layer separately.
  5. Under-declaring value to save duty. Customs databases flag unrealistic unit prices for hygiene products. The penalty and delay cost far more than the duty saved.
  6. Not checking the current year's budget. Duty and VAT treatment of menstrual products is politically active — several countries have cut or removed taxes in recent years, and rates in this category move more often than most.

Documents customs will expect

For a standard sanitary pad shipment, prepare:

  • Commercial invoice with the HS code stated
  • Packing list
  • Bill of lading
  • Certificate of origin (essential where a preferential rate exists)
  • Product certifications — FDA, CE, ISO 9001, GOTS, OEKO-TEX, or SGS as your market requires; see our certifications page
  • Local registration or import permit, if your country requires one for hygiene products

An experienced exporter should identify which manufacturer-side documents are available for the quoted goods. Pre-check that list with your clearing agent because the importer remains responsible for the destination classification and clearance file.

Frequently asked questions

Is the HS code the same as the HSN code? Functionally yes. "HSN" (Harmonized System of Nomenclature) is the term used in India and some neighboring markets; "HS code" is the international name. Both point to the same six-digit system, so sanitary napkins in India sit under 9619 just as sanitary pads do everywhere else.

Do panty liners and tampons have their own HS codes? They share heading 9619 with pads — liners as "similar articles," tampons named explicitly in the heading text. National tariffs may split them into separate subheadings beyond the sixth digit, sometimes with different rates, so check each product line's national code if you import a mixed range.

Who is legally responsible for the classification — me or the supplier? You, the importer. The supplier states an HS code on the commercial invoice as a service, but customs holds the importer of record responsible for correct classification and duty payment. That is one more reason to run the code past your own clearing agent rather than copying it blindly.

Can I get a binding ruling on the classification? Many customs administrations offer advance rulings — a written, binding decision on how your specific product will be classified. For a straightforward product like sanitary pads it is rarely necessary, but for edge cases (kits, mixed retail packs, novel materials) it removes all doubt before you ship.

What happens if the duty rate changes after I order? Duty is assessed at the rate in force on the date of customs entry, not the order date. If a budget changes rates while your container is at sea, the new rate applies. This is why long shipping windows deserve a small cost buffer in your model.

Get a quote with the duty already thought through

BINGBING Group has 20+ years of manufacturing experience and shipments to 80+ countries. For an order, product descriptions and available manufacturer-side documents are prepared against the quoted goods, while the importer and clearing agent remain responsible for confirming the destination HS classification, duty treatment, and clearance requirements. Visit our wholesale page to discuss pricing, or request product samples before committing to a container.

Importing into a specific market? Our country guides cover local duty treatment, ports, and compliance in detail for Nigeria, Kenya, and South Africa, plus market overviews for West Africa and East Africa.

Free Samples