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Tariff code 0805.50.03 (Of variedad Citrus aurantifolia Christmann Swingle (lemon "mexicano").) has a general import duty (IGI) of 20.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Of variedad Citrus aurantifolia Christmann Swingle (lemon "mexicano"). |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 20.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 08 |
| Section | II |
| In force (DOF) | 2026-03-25 |