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Tariff code 4012.20.01 (Of types utilizados in vehículos for transporte in carretera of pasajeros or mercancía, including tractores, or in vehículos of heading 87.05.) has a general import duty (IGI) of 2.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Of types utilizados in vehículos for transporte in carretera of pasajeros or mercancía, including tractores, or in vehículos of heading 87.05. |
|---|---|
| Unit of measure | Pza |
| Import duty (IGI) | 2.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 40 |
| Section | VII |
| In force (DOF) | 2026-03-25 |