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Tariff code 0210.92.01 (Of whales, dolphins and porpoises (Mammals of the order Cetacea); of manatees and dugongs (Mammals of the order Sirenia); of eared seals, true seals, is lions and walruses (Mammals of the suborder Pinnipedia).) has a general import duty (IGI) of 10.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Of whales, dolphins and porpoises (Mammals of the order Cetacea); of manatees and dugongs (Mammals of the order Sirenia); of eared seals, true seals, is lions and walruses (Mammals of the suborder Pinnipedia). |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 10.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 02 |
| Section | I |
| In force (DOF) | 2026-03-25 |