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Tariff code 3606.10.01 (Combustibles liquids and gases combustibles licuados in recipientes of types utilizados for cargar or recargar encendedores or mecheros, of capacity less than or equal to a 300 cm3.) has a general import duty (IGI) of 5.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Combustibles liquids and gases combustibles licuados in recipientes of types utilizados for cargar or recargar encendedores or mecheros, of capacity less than or equal to a 300 cm3. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 5.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 36 |
| Section | VI |
| In force (DOF) | 2026-03-25 |