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Tariff code 9806.00.03 (Machinery, equipment, instruments, materials, animals, plants and other articles for scientific research, when imported by educational and research institutions authorized by the Ministry of Public Education or the National Council of Science and Technology.) 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 | Machinery, equipment, instruments, materials, animals, plants and other articles for scientific research, when imported by educational and research institutions authorized by the Ministry of Public Education or the National Council of Science and Technology. |
|---|---|
| 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 |