It depends on the scale Andy. In 1/48th I normally use thin paper, the type that sometimes covers decal sheets is ideal, when painted, as it's not too thick for this scale. I also use ordinary copier/computer printer paper, especially for 1/32nd scale; 80 gsm is about right for 1/32nd, but just getting towards being a little thick for 1/48th. Again, scale governs what I make the adjusting buckles and fastening buckles or lugs from. In 1/48th, I normally just paint or draw them straight onto the painted belt, but sometimes use thin plastic card, depending on style etc.
In larger scales, depending on the design of the adjusters in particular, I'll use thin plastic card, stretched sprue and, rarely, thin fuse wire or copper or brass wire. I say rarely as it's difficult for me these days due to the Arthritis!
A good material for the harness itself in both the above scales is thin lead foil, the type you get around the necks of wine bottles, although it can be bought for silly money from some model shops/companies. This can also be used to shape and cut for the buckles etc. Recently, some of my pain killers have been packed in foil sleeves, which is like a much thicker form of baking foil, although I suspect it's not ally, as it's pliable, like the lead mentioned above. This can be easily cut into strips, and can be used to fashion buckles etc, either separately, or as a profile on the end of each strap for example.
The downside of this stuff is that, once painted, it has to be handled, or shaped, fairly carefully, or the paint will flake off! It also takes a little more effort to glue of course, and Superglue or an epoxy is a must. But it works well and looks the biz!
If you want some let me know, and I'll save the strips carefully and send them to you. I've got bl**dy loads! It's printed with the name etc, but that'll be covered by the paint anyway, and part of each 'envelope' is textured around the edges. Each 'envelope' thingy is about 1.5 x 1.5 inches, so if opened out is obviously twice that. Just open it out, roll or press it flat, and cut into strips. It can be bent to any shape, and will stay there, unless moved of course. I've used the stuff for ammo belts, folded it to double thickness for those ammo 'flexi feed' chutes, like on B17's and into the breeches of Mustangs and so on, and all sorts of other little nick nacks.
Once you experiment with various materials, you'll find you don't really need aftermarket belts. OK, they look great, but they cost a bit, and need some work, and, after all, it's not YOUR work that's produced them. Nothing wrong in that, but the cost, and waiting for delivery, puts me off them!
Bit of a long answer, but I hope it helps a bit mate!