The Carte Porte requirement will be applied to all importation and exportation of goods in transit within Mexican territory. On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called” Bill of Lading Complement” (Complemento carta porte).
Full Answer
What is the complemento Carta Porte?
The Complemento Carta Porte must show all the data related to the goods or merchandise transported, their origin, intermediate points and destinations, and the means of transport.
What is Carta Porte English?
Among all the paperwork required to transport goods between Canada, the United States, and Mexico, one crucial document is the Bill of Lading, which would be the equivalent of the document that in Mexico is called “Carta Porte”. The Bill of Lading is also commonly called Bol.
Why has Mexico introduced the Carta Porte supplement?
Latin American countries have a serious problem with tax evasion, usually made possible by smuggling goods without paying the corresponding taxes. According to the information provided by the SAT, 60% of the goods transported in Mexico have an illegal origin.
Who is required to issue the Carta Porte supplement?
The owner of goods transporting its own assets: When the owner is moving assets from one location to another without making a sale (i.e. from a warehouse to retail store) or when such owner is shipping the goods on consignment.
When will the supplement become mandatory and when should it be issued?
The new Carta Porte supplement became effective on 1 June 2021, but its use will become mandatory 120 days counted from that effective date (30 September 2021).
The Carta Porte as a supplement of the CFDI of Transfers or the CFDI of Revenues
As we know, the new regulations require the Carta Porte supplement to be added to the CFDI of Transfers or to the CFDI of Revenues, depending on who is transporting the goods.
Documents accompanying the Carta Porte supplement
While the Carta Porte supplement provides clear information about the transportation of goods being transferred, that document alone does not prove the lawful status of the goods being hauled.
Structure of the Carta Porte supplement
According to the technical documentation released by the SAT, the information provided via the Carta Porte supplement will be conveyed via a number of fields (around 215) that will contain optional and mandatory information about the product being transported, type of packaging used, weight, quantity, insurance, the permit of transportation provided to the hauling company by the Secretary of Public transportation, plate and registration of the motor vehicle used, driver, as well as information about the recipient of the products being transported within Mexico..
Penalties and sanctions
Once the use of the Carta Porte supplement becomes mandatory, noncompliance with this requirement will have several immediate consequences for the violators.