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New Requirements for the Declaration of the Transportation of Merchandise in Mexico

05/05/2021

The Mexican tax authority (SAT) has approved the complemento carta porte or consignment note that must accompany the CFDI for the transfer of merchandise. It will become an obligation as of September 1st.

The SAT has made an announcement through the portal stating that its objective is to “ generate a CFDI with the complemento Carta Porte (consignment note) to relate goods or merchandise with places of origin, intermediate points and destinations, as well as references to the method of transportation; be it through land (federal highways, railways), air, sea or river, and will also include the transfer of hydrocarbons and petrol products.”

The new complement will impact all taxpayers that transport goods and merchandise in Mexican territory through sea, air, rail or federal highways.

As stated by the third resolution modifying the ‘Resolucion Miscelanea Fiscal’ for 2020 article 2.7.1.21:

  • The owners of merchandise in Mexico will solely be able to authorize the transport of goods moved through land, sea, air or river with the printed representation of the CFDI de tipo traslado (transfer CFDI) which must be incorporated to the complemento "Carta Porte".
  • Taxpayers dedicated to the transport of goods through land, sea, air, and rivers must generate the CFDI tipo ingresos (income CFDI) which must include the requirements established in article 29-A of the CFF (Federal tax code) which allows provision of logistical services. This must also be included in the complemento "Carta Porte" (consignment note complement) which will must published in the SAT portal and will authorize the transport of the relevant merchandise.

Taxpayers must include the CFDI de Traslado (transfer CFDI) in the complemento carta porte (consignment note complement) to authorize the handling of merchandise.

This way the “Carta Porte” will substitute the transfer invoice and the waybill. This complement digitalized these documents which were issued on paper until now.

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