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Tariff code 7304.51.12 (Tubos llamados “mecánicos” or “estructurales”, without recubrimiento or otros trabajos of superficie, of diameter exterior less than or equal to a 114.3 mm and thickness of pared igual or greater than 1.27 mm without exceder of 9.5 mm.) 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 | Tubos llamados “mecánicos” or “estructurales”, without recubrimiento or otros trabajos of superficie, of diameter exterior less than or equal to a 114.3 mm and thickness of pared igual or greater than 1.27 mm without exceder of 9.5 mm. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 35.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 73 |
| Section | XV |
| In force (DOF) | 2026-03-25 |