Important changes to Mexico's Import Regulations

Beginning on December 1, Mexico's Tax Authority “SAT” will begin trial enforcement without liability of the waybill information, Carte Porte, and on January 1, 2022, it will begin full enforcement. The SAT will require any entities sending goods through Mexico to modify their electronic invoices — known as CFDI— with the Carta Porte supplement.

All freight of any size traveling by road, rail, air or sea through Mexico and all types of commodities will be required to have the supplement.
The new complement will affect all taxpayers that transport goods and merchandise in Mexican territory by land, sea, air, or 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.

The 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 1, 2022.

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.

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

  • 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 must be published in the SAT portal and will authorize the transport of the relevant merchandise.

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 SAT can fine shippers, carriers, or other parties up to $4,500 for not having the correct documentation. 

While these changes are being implemented, it is very important to have a conversation with your customers to review the regulatory update and make sure that all parties involved in the movement of the goods are aware of the updated process and can handle the regulatory changes needed.

Source: SAT