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Carta Porte: Mexico Prepares New Transportation Regulations

On December 1, 2021, Mexico’s Tax Administration Service (SAT) will enforce the new regulatory framework for the Supplement to the Bill of Lading or “Complemento Carta Porte”.

Key Points

  • On October 26 of 2021, Mexico’s Tax Administration Service (SAT) published the final regulatory framework for the Supplement to the Bill of Lading or “Complemento Carta Porte”, which will go into effect on December 1, 2021.

  • The Bill of Lading Complement is to be incorporated to the CFDI in order to:

  • Accredit the legal possession of the goods or services

  • Prove the reception and delivery of the goods;

  • Verify the correct transfer of the goods

  • Provide information on the origin and destinations of the goods that are transferred through the different means of transportation.

  • The SAT has taken this measure as it estimates that 60% of cargo shipped in Mexico could be contributing to contraband and smuggling. The new regulations will represent more time and coordination from shippers, carriers, and intermediaries, as failure to comply could result in fines, penalties, operational delays, and the shipment embargos.

Visual representation of the updated operations


On October 26, the SAT published the Supplement to the Bill of Lading or “Complemento Carta Porte”, which will begin to be enforced on December 1, 2021. The Bill of Lading is one of the essential documents generated when shipping goods internationally, and serves both as a contract as well as a receipt. It works as a proof of shipment in which the goods being transported are recorded that grants rights over this operation, where the goods are legally and fiscally recognized. According to Mexico’s Code of Commerce, the Bill of Lading must contain the following:

  • Name and data of the carrier of the goods,

  • Receiver of the goods,

  • Description of the goods,

  • Value or price of the goods,

  • Date of transport and shipment,

  • Place of delivery,

  • Taxes,

  • Customs information,

  • Indemnities

New documents required under the new regulation are:

  1. Transfer Invoice (CFDI “de Tipo Traslado”) with a supplement to the bill of lading (“Complemento Carta Porte”) to be issued by shippers or intermediaries moving their own cargo in Mexico.

  2. Income Invoice (CFDI “de Tipo Ingreso”) with a supplement to the bill of lading (“Complemento Carta Porte”) to be issued by carriers transporting cargo in Mexico.

The main purpose of the Supplement to the Bill of Lading is to regulate the accreditation and possession of goods moved by carriers, and verify the receipt and delivery of the goods through the incorporation to the Internet Digital Tax Receipt (CFDI) for maritime, air and rail transportation. The catalogs released contain 472 keys to identify the units of measurement and packaging of the cargo, as well as 28,693 keys for products and services, and 10,052 keys for hazardous materials to be included in the Supplement to the Bill of Lading. Likewise, the Supplement indicates that if the transportation of goods or provision of services will be by federal jurisdiction roads, it will have to be established in the clauses of the contract for the provision of transportation services signed between the client and the carrier, so that as a result, a CFDI is to be issued by the carrier where the product key is registered in accordance with the "Instructions for Filling out the CFDI that incorporates the Supplement to the Bill of Lading" and have effects in the SAT

Here’s what Carriers, Intermediaries, and Shippers need to know:

Although the Supplement to the Bill of Lading form is not yet available on the SAT’s website, the information it should include is: detailed information on the origin of the goods, the destination, the route, description of goods, and transportation permits if moving your own cargo, among others.

Below is a general overview of each actor’s role in the Supplement to Bill of Lading’s implementation.

The Nexus Solution

Companies moving goods to and from Mexico must be prepared to respond to these changing regulations in order to be coordinated and competitive in their operations. We can work with you to leverage:

  • Technological tools to have an efficient exchange of information between all parties involved and avoid delays.

  • In-house and external legal counsel to mitigate risks and ensure regulatory compliance.

  • Train financial departments to prepare the required documents and be compliant.

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