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Tariff code 9807.00.01 (Goods produced in national territory that return in the same condition in which they were exported or returned from national territory, in accordance with the guidelines established by the Ministry of Economy.) 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 produced in national territory that return in the same condition in which they were exported or returned from national territory, in accordance with the guidelines established by the Ministry of Economy. |
|---|---|
| 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 |