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Tariff code 8701.92.03 (Wheeled tractors with power take-off or three-point hitch, for coupling agricultural implements, with engine power over 29.4 kW (39.44 HP) up to 37 kW (49.64 HP).) 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 | Wheeled tractors with power take-off or three-point hitch, for coupling agricultural implements, with engine power over 29.4 kW (39.44 HP) up to 37 kW (49.64 HP). |
|---|---|
| Unit of measure | Pza |
| Import duty (IGI) | 0.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 87 |
| Section | XVII |
| In force (DOF) | 2026-03-25 |