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Tariff code 7103.91.01 (Rubíes, zafiros and esmeraldas.) 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 | Rubíes, zafiros and esmeraldas. |
|---|---|
| Unit of measure | CARAT |
| Import duty (IGI) | 0.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 71 |
| Section | XIV |
| In force (DOF) | 2026-03-25 |