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Tariff code 3907.61.01 (With a índice of viscosidad greater than or equal to a 78 ml/g.) has a general import duty (IGI) of 35.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | With a índice of viscosidad greater than or equal to a 78 ml/g. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 35.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 39 |
| Section | VII |
| In force (DOF) | 2026-03-25 |