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Tariff code 8703.21.01 (Three-wheeled motorcycles (trikes) with automobile-type steering or, simultaneously, differential and reverse gear; four-wheeled motorcycles (quads) with automobile-type steering.) has a general import duty (IGI) of 15.0% and a VAT (IVA) of 16.0% in the interior of Mexico (8.0% in the northern border zone).
| Description | Three-wheeled motorcycles (trikes) with automobile-type steering or, simultaneously, differential and reverse gear; four-wheeled motorcycles (quads) with automobile-type steering. |
|---|---|
| Unit of measure | Pza |
| Import duty (IGI) | 15.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 87 |
| Section | XVII |
| In force (DOF) | 2026-03-25 |