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Tariff code 7304.23.99 (With diameter exterior less than or equal to a 35.6 mm and thickness of pared igual or greater than 3.3 mm without exceder of 3.5 mm, with recalcado exterior.) has a general import duty (IGI) of 25.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | With diameter exterior less than or equal to a 35.6 mm and thickness of pared igual or greater than 3.3 mm without exceder of 3.5 mm, with recalcado exterior. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 25.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 73 |
| Section | XV |
| In force (DOF) | 2026-03-25 |