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Tariff code 9802.00.05 (Goods for the Sectoral Promotion Program (PROSEC) for the Footwear Industry, when companies hold the authorization referred to in Rule 8 of the Complementary Rules for the Interpretation and Application of the General Import and Export Tariff.) 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 | Goods for the Sectoral Promotion Program (PROSEC) for the Footwear Industry, when companies hold the authorization referred to in Rule 8 of the Complementary Rules for the Interpretation and Application of the General Import and Export Tariff. |
|---|---|
| Unit of measure | Kg |
| Import duty (IGI) | 0.0% |
| VAT | 16.0% |
| Border-zone VAT | 8.0% |
| Chapter | 98 |
| Section | XXII |
| In force (DOF) | 2026-03-25 |