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Tariff code 0303.53.01 (Sardinas (sardine pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and espadines (Sprattus sprattus).) has a general import duty (IGI) of 15.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Sardinas (sardine pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and espadines (Sprattus sprattus). |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 15.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 03 |
| Section | I |
| In force (DOF) | 2026-03-25 |