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Tariff code 0602.40.01 (Estacas, plantas or plántulas of rosales, with or without raíz, including injertados.) has a general import duty (IGI) of 0.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Estacas, plantas or plántulas of rosales, with or without raíz, including injertados. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 0.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 06 |
| Section | II |
| In force (DOF) | 2026-03-25 |