Chapter 89
Chapter 89 covers passenger ships, cargo vessels, tankers, fishing boats, yachts, sport boats, tugboats, dredgers, floating platforms, and floating structures. Mexico imports vessels for its petroleum, fishing, and tourism industries.
0–10%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Commercial ships generally pay 0% as capital goods. Yachts and recreational boats pay higher tariffs. Vessels must be registered with the Port Authority. Cabotage (transport between Mexican ports) is reserved for Mexican-flag vessels.