December 16, 2021
On May 1, 2021, the Mexican Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called” Bill of Lading Complement” (Complemento carta porte). They are looking to have information in advance of all goods in transit by any means of transport (air, sea, train road, rail and others) throughout the Mexican territory.
The main purpose is to combat contraband and impose taxes from the informal economy through transportation services. The parties involved must comply in advance with this new requirement. This is an important change for U.S. companies exporting via door-to-door services because, Mexican owners of goods, transportation companies & freight forwarders are subject to comply with this new requirement.
I. Effective date: January 1st, 2022.
II. Applicable Shipments: will be applied to all importation and exportation of goods in transit within Mexican territory.
III. Filing Deadline: at least 48 hours’ notice to destination operation agents in Mexico.
IV. Risk/Penalty: Will trigger fines and may result in shutdowns of the Mexican companies involved for 3 to 15 business days.
1. Mexican local transportation companies.
2. U.S. exporters exporting via door-to-door services.
3. Mexican owners of goods.
4. Customs Brokers.
5. Freight Forwarders.
In this new document (Complemento Carta Porte) The Mexican government will request information including, but not limited to:
• Goods that will be moved throughout the Mexican territory.
• Shipper/receiver information.
• Specific information about the shipper and receiver locations.
• Information about the means of transportation.
• Information about the driver in case of road transportation.
Accountability for data accuracy of all Carta Porte information submitted to Crane Worldwide Logistics and its timely validation will be for the account of the shipper or consignee of record.
Crane Worldwide Logistics will not be held liable for any delays, rejection by Mexican Customs or assessment of any penalties as a result of the submission of late or incorrect information, including but not limited to any issues with the commercial invoice, AWB and Bill of lading Complement (Complemento Carta Porte) obligations.
Dates may change from the Tax Service Administration in Mexico, therefore Crane Worldwide recommends checking the below links for updates.
Clients may also contact CWTSConsulting@craneww.com for assistance in determining requirements.
For more information, please visit:
Mexico New Invoices and Obligations (CARTA PORTE) (trade.gov) - For Information in English
Carta Porte (sat.gob.mx) – For Information in Spanish
Complemento Carta Porte - Factura electrónica - Portal de trámites y servicios - SAT For online transmission of the “Carta Porte”
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