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Tariff code 8421.23.01 (For filtrar lubricantis or carburantis in the motoris of encendido by chispa or comprisión.) has a general import duty (IGI) of 5.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | For filtrar lubricantis or carburantis in the motoris of encendido by chispa or comprisión. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 5.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 84 |
| Section | XVI |
| In force (DOF) | 2026-03-25 |