Mexico New Requirements for the Declaration of the Transportation of Merchandise (Bill of Lading Complement)
The Tax Administration Service (SAT) has announced that the Carta Porte version 3.0 add-on will be applicable to all taxpayers as of November 25, 2023.
Carta Porte (Bill of Lading Complement) is the complement defined by the SAT that must accompany the Digital Tax Receipt by Internet (CFDI) from January 2022.
The SAT has made an announcement through the portal stating that its objective is to “generate a CFDI with the Carta Porte (Bill of Lading Complement) 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 affect all taxpayers that transport goods and merchandise in Mexican territory by land, sea, air, train or federal highways. The SAT has communicated that no matter who issues the “carta porte” all subjects that take part in the transfer of goods will be responsible for the correct reporting of information.
As stated by the third resolution modifying the Resolution Miscelanea Fiscal for 2020 article 220.127.116.11:
- 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 incorporate the CFDI de traslado, the CFDI de “ingreso” and the “complemento Carta de Porte” to verify the legal possession of merchandise.
The “carta porte” will substitute the CFDI de “traslado” and the waybill. This complement is the digitalization of those documents that had to be issued and printed on paper.
The SAT looks to improve customs, and tax controls, and improve the secure transfer of merchandise to fight against contraband.
The use of the “carta porte” enables the traceability of the merchandise movements from its origin to its destination since it includes all the information about the merchandise, the route, the kind of transport, identification of parties involved in the transfer like the owners, renters, or logistical operators, and other data.
The information that must be declared in the “carta porte” depends on the subjects that intervene in the transport of the merchandise, the transport medium and CFDI declared.
New version of Carta Porte 3.0
The Tax Administration Service (SAT) has announced the update of the CFDI with the Carta Porte 3.0 complement. As of September 25, 2023, the technical documentation corresponding to this new version of the complement has been made available. It is important to note that, at present, the use of the Carta Porte complement version 2.0 is still mandatory.
The entry into force of this new version will be scheduled for one month after its publication on the official website of the Tax Administration Service (SAT), with an expected date of November 25.
Currently, an extension has been implemented, allowing taxpayers to issue the complement with errors until January 1, 2024. Consequently, the effective date for the correct issuance of this complement has been extended until January 1, 2024, providing users with additional time for its proper implementation and compliance.
It is essential to highlight the modifications and additions that have taken place in this format. These updates are designed to improve the accuracy and completeness of the information contained in the consignment note document. Below is a summary of the key changes.
- 5 fields to the Bill of Lading element.
- 1 field to the Goods element.
- 22 fields to the Goods element.
- 1 field to the Vehicle Identification element.
- 3 fields were added to the Container element and the obligatory nature of 2 fields and 1 element was modified.
- 1 child element for the Maritime Transport element with 2 fields.
- The element Pedimento was replaced by Documentacion Aduanera and 3 fields were added.
- Removed 1 field from the Sea Transport element and added 2 fields.
- Changed the length of 1 field in the Air Transport element.
- Changed the mandatory nature of 1 field in the Figure Types element.
WEBINAR: On Demand "Get ready for the new Bill of Lading 3.0 in Mexico"
We will provide essential information about the latest updates regarding the Bill of Lading, offering a detailed overview of the changes and necessary requirements to stay up-to-date in this crucial logistics aspect.
What is the "IdCCP complement identifier" (IdCCP)?
Regarding the "IdCCP complement identifier" (IdCCP) attribute, which is necessary to express the 36 characters corresponding to the folio of the complement, it is important to take into account the following:
The structure of the IdCCP attribute must comply with the guidelines defined in the RFC 4122 standard. This implies that it must begin with three default characters which are the letter "C". Also, it must follow the pattern specified for this attribute in the standard of the Carte Porte 3.0 add-on.
It is essential to highlight that the IdCCP attribute must be generated automatically by the system responsible for issuing the CFDI, since it is an integral part of the original string used to seal (sign) the receipt by the issuer.
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