June 2024 - The SAT released the update of the Consignment Letter version 3.1 that comes into effect on July 17, 2024. The main changes consist of adding a new node related to "Customs Regimes" as a new section and it will be possible to register up to 10 types of customs regimes that are related to the goods/merchandise being moved, also the field "Tariff Fraction" becomes optional.
It also makes available the new catalogs that can be consulted in its portal, in which new keys are incorporated to the Hazardous Materials catalog.
December 2023 – In accordance with the Miscellaneous Tax Resolution for 2024, the term granted for the non-application of fines and penalties to those who do not issue a complete and correct consignment letter has ended and a period of coexistence is granted to issue the consignment letter in its version 2.0 until March 31st, 2024; after this date, version 3.0 will be mandatory.
October 2023 – Tax authority (SAT) announces the update of Carta Porte version 3.0 that comes into force on November 25th, 2023, there being a period of coexistence with versions 2.0 until December 31st, 2023, since as of January 1st, 2024, the valid version will be 3.0. It also makes available the new catalogs that can be consulted on its web page.
July 2023 – Tax authority (SAT) extends transition period until December 31st, 2023, to correctly issue CFDI with Carta Porte Complement without fines and penalties, as well as for its transmission to the Customs Electronic System to be enforceable as of January 1st, 2024.
January 2023 - Carta Porte catalogues, filling instructions and Frequently Asked Question update.
July 2024 – Freight Forward template update.
General information
What is and what is the use of the Carta Porte Complement?
Document that certifies the transport of goods within Mexican territory by air, sea, road and rail.
The Carta Porte Complement incorporates information related to the transported goods into the Digital Tax Receipt by Internet (CFDI) of the Transit or Income invoices.
Who is obliged to issue a CDFI with a Carta Porte Complement?
- The owners, holders or holders of merchandise or goods that are part of their assets, may prove their transportation through the CFDI Transit Invoice with a Carta Porte Complement, when they transported with their own means, including towing cranes and transport vehicles, transport vehicles for money and values, in Mexican territory by air, sea, road and rail.
- Intermediaries or transport agents, who provide the logistics service for the transport of goods or merchandise, or have a mandate to act on behalf of the client, must issue a CFDI Transfer invoice with a Carta Porte Complement whenever the transport is done with their own vehicles.
- Individuals or legal entities providing overland transport services by road, rail, sea or air, as well as those who provide parcel and courier services, towing cranes and towing and salvage and storage cranes of vehicles, as well as the transport vehicles for money and values or hazardous materials and waste, among other services, that involve the transportation of goods or merchandise, must issue an CFDI Income Invoice with a Carta Porte Complement.
When did it come into force?
It entered into force as of June 1st, 2021, its use being optional, and as of January 1st, 2022, it is mandatory. However, taxpayers have until December 31st, 2023, as a transition period to correctly issue the CFDI Invoice with Carta Porte Complement without fines and/or penalties.
What obligation does Kuehne+Nagel have if it is not required to issue the Transit CFDI with a Consignment Note Complement?
It is important to note that although Kuehne+Nagel will not be obliged to issue the Transit CFDI with Carta Porte Complement, it is still responsible, jointly with its clients, for the correct transmission of the information to the carriers, who are obliged to issue the CFDI Income Invoice with Carta Porte Complement, as stated in rule 2.7.7.1.1. for 2023 RMF (Resolución Miscelánea Fiscal)
"...Whoever contracts the transport service of goods or merchandise in Mexican territory, is obliged to provide the carrier, with accuracy, the necessary data for the identification of the goods or merchandise that are transported, in accordance with the provisions of the 'Instructions for filling out the CFDI to which the Carta Porte Complement is incorporated', which SAT publishes for this purpose on its Portal, so that the carrier issue the CFDI Income Invoice with Carta Porte Complement that covers the operation,…".
In order to comply with the new rules, it is necessary for customers to share with Kuehne+Nagel the following information in each service order for the transport of their goods or merchandise:
- Type of Transport, if it is International or not
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In case it is International, you must indicate:
2.1 If it is Inbound or Outbound
2.2 Country of Origin or Destination according to CFDI1 catalog
2.3 Mode of Inbound or Outbound according to Carta Porte catalog2
2.4 Customs Regime according to Carta Porte catalog2 - Customs documentation:
3.1 Type of document according to Carta Porte catalog2
3.2 In case of Inbound, Entry Number must be provided according to the format indicated in the filling instructions
3.3 In case of Outbound, Customs Doc Identifier must be provided
3.4 Import VAT registration - Istmo Register, indicate if the transport of goods is carried out within the Development Poles of the Tehuantepec Istmo
4.1 Pole Location Origin / Destination, as applicable, according to Carta Porte catalog2 -
Sender and Receiver Tax ID (“RFC”)
5.1 In case of foreigners, indicate the Generic RFC for foreign residents, Tax ID and Country of Tax Residence according to the CFDI catalog1 -
Station code according to Carta Porte catalog2, applicable only for air, sea and rail services
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Origen and Destination addresses providing State, Country, and Zip Code information according to CFDI1 and Carta Porte2 catalogs respectively
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Reverse logistics (pick up / return), indicate if yes or no, applicable only for Road services
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Total Number of Goods
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Total Gross Weight
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Total Net Weight, in case of sea or rail services
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Weight Unit Code according to Carta Porte catalog2
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Goods or merchandise description and code according to Carta Porte catalog2
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Quantity of goods or merchandise transported
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Applicable unit of measure code according to the CFDI catalog1
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Gross Weight
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Net Weight, in case of sea or rail services
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Value of goods and merchandise in case of air services (specify currency)
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In case of Inbound or Outbound provide tariff fraction according to the Foreign Trade catalog c_FraccionArancelaria
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In case of Hazardous Material, indicate the code and Type of Packaging according to Carta Porte catalog2
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COFEPRIS Sector must exist if product type matches with any of the c_SectorCOFEPRIS catalog2 and the following information must be provided depending on the selected product type code (review SAT filling instructions):
21.1 Active ingredient name
21.2 Chemical name
21.3 Generic name of the product
21.4 Distinctive name of the product
21.5 Manufacturer
21.6 Expiry date
21.7 Medication batch
21.8 Pharmaceutical form according to Carta Porte catalog2
21.9 Special transport conditions according to Carta Porte catalog2
21.10 Sanitary record authorization folio
21.11 Import Permit
21.12 Import folio VUCEM
21.13 Chemical Abstracts Service (CAS) number
21.14 Importing company name
21.15 COFEPRIS health registration number for pesticides or fertilizers
21.16 Manufacturer Data
21.17 Formulator Data
21.18 Maquilador Data
21.19 Authorized Use -
If International Transport is yes, Material Type must be provided according to Carta Porte catalog2
22.1 If Material Type code is 05, Material Description field must be provided
The request for such information will ensure that the required supporting documentation accompanies the transported goods, as well as guarantee the continuity of the operations and fully comply with the new SAT regulations.
It is important to mention that this list is done enunciatively but is not limitative, since it could be subject to updating by the tax authorities, so we suggest you keep informed with the communications that are issued.
What is the ISTMO Registry?
It is a field that is enabled to identify the transfer of goods and/or merchandise within the Polos de Desarrollo para el Bienestar (PODEBI) of the Istmo de Tehuantepec. Therefore, it is necessary to identify the geographic area previously mentioned, since when placing Yes in this field, the fields UbicacionPoloOrigen and UbicacionPoloDestino must be registered and according to the catalogs published by the SAT:
- 01 Coatzacoalcos I
- 02 Coatzacoalcos II
- 03 Texistepec
- 04 San Juan Evangelista
- 05 Salina Cruz
- 06 San Blas Atempa
The record is applicable only if the poles of origin, intermediate and destination are within the Istmo region, that is, without distribution points outside the specified area.
Is the electronic invoice with a consignment letter, whether it is an entry or transfer type, mandatory for the clearance of goods in foreign trade operations?
Yes, its issuance is mandatory prior to the customs clearance of goods (for import or export), except when the transfer of the goods is carried out by carriers residing abroad without a permanent establishment in national territory.
Do taxpayers who transport medicines in Mexican territory need to issue a consignment letter, even if the transportation does not involve passing through a federal jurisdiction road?
Yes, a CFDI must be issued with a consignment letter in accordance with the rules 2.7.7.2.1. and 2.7.7.2.8 of the RMF for 2024.
At customs clearance, do I only need to show a printed representation?
In order to clear the goods through customs, it is not necessary to show a printed representation of the electronic invoice with the consignment letter, only the fiscal folio (UUID) of the invoice must be registered in the customs systems in accordance with the provisions of the General Rules of Foreign Trade for its clearance.
The transportation unit has already made the customs crossing and the merchandise was cleared, but it is identified that there is an error in the customs declaration, so a rectification will be made, should I cancel my CFDI with consignment letter complement?
No, because the rectification is made after the physical presentation of the goods before the MSA, so it is not necessary to cancel and issue a new CFDI with the consignment letter complement to refer to the rectification customs declaration number.
If I transport goods for pedestrian dispatch, am I obligated to issue a CFDI with a consignment letter complement?
No, in accordance with what is indicated in the catalog of vehicles referred to in the Instructions for filling out the CFDI to which the consignment letter complement is incorporated, as well as what is established in the classification of autotransportation vehicles indicated in the Mexican Official Standard NOM-012-SCT-2-2017 or the one that replaces it.
Reverse logistics service, collection or return
It is indicated that taxpayers that carry out reverse logistics operations must issue the CFDI with consignment letter. This will be used to cover the transfer of goods and/or merchandise in those cases in which there is a return, they were not delivered or were partially delivered to the recipient, as long as the merchandise that is returned corresponds to the same type and the quantity is equal to or less than the amount indicated in the CFDI with consignment letter.
What are the authorities empowered to carry out inspections during the transport of goods?
- Servicio de Administración Tributaria (SAT)
- Guardia Nacional
- Secretaría de Infraestructura, Comunicaciones y Transportes (SICT)
- Secretaría de Salud
- Comisión Federal para la Protección contra Riesgos Sanitarios (COFEPRIS)
What are the impacts and risks of not accrediting the merchandise?
- Detention and confiscation of merchandise during its Transit
- Fines and penalties (co-responsibility between the actors)
- Impact on the production chain
- For Kuehne+Nagel no deduction (Income Tax) and accreditation (VAT) of payments made to carriers
To know the service levels for each product, please contact your sales representative.
If you have doubts regarding the concepts and codes requested by SAT (frequently asked questions), we suggest contacting your financial-fiscal area and/or customs agent.
1CFDI http://omawww.sat.gob.mx/tramitesyservicios/Paginas/anexo_20_version3-3.htm
2CartaPorte http://omawww.sat.gob.mx/tramitesyservicios/Paginas/complemento_carta_porte.htm
Consider that these documents are dynamic, and constantly updated; to see the latest version you have to access the links.
Notwithstanding the foregoing, SAT can change its location, so we recommend being in constant communication with your financial-fiscal area.
Documents
Download the letter of instructions FF (Air, Sea and Road)
DISCLAIMER - All information is provided in good faith for reference purposes only. It is of a general informational nature, and Kuehne+Nagel assumes no legal responsibility for the accuracy of the information provided through this document. Kuehne+Nagel makes no representations about the accuracy or completeness of the information contained in this document and accepts no liability for any loss arising from the use of the information provided.