On January 1, 2022, Mexico’s new Complemento Carta Porte (CCP) invoicing requirements, which translates to “waybill complement,” went into effect in an effort to reduce illegal shipping activity. Since then, Mexican authorities continue to publish updates to the waybill complement, leaving many shippers unsure of current compliance requirements for transporting goods inside Mexico territory. Please find answers to common questions below.
What is the Complemento Carta Porte?
The CCP requires carriers to provide supplemental shipment details, such as the merchandise being transported, origin and destination, means of transportation, and more. Carriers can use the document to help prove they are authorized by the shipper to provide transportation services for the merchandise and that the merchandise is legal.
Who is responsible for issuing an invoice with CCP?
The owner of the goods is primarily responsible for the information provided in the CCP. Incorporated as a supplement to the transportation services electronic invoice, the CCP can be issued as one of two types of invoices:
- Income: Issued by the company that owns the vehicle and generates an income for performing the service of transporting goods, e.g., trucking companies, airlines or maritime companies.
- Transfer: Issued by the company that owns the merchandise and the vehicles in which they are transported.
Carriers transporting goods inside Mexico federal territory must have a digital or physical CCP. This requirement is in addition to any other paperwork that carriers usually carry, e.g., invoice, packing list, etc.
What happens if you fail to comply with CCP?
- Seizure of the shipment
- Monetary fines (applying to both the shipper and carrier)
- Temporary shutdowns for carriers
Who can request to verify the CCP?
Any Mexican federal authority in charge of inspections can request the driver to show an invoice with CCP at any check point. It is important to note: While Mexican authorities currently are offering some leniency with regard to potential errors in the information provided in a CCP, after July 31, 2023, carriers must provide error-free information or risk incurring penalties.
Does C.H Robinson need to issue a CCP?
Since C.H. Robinson does not own vehicles, it is not mandatory to issue an invoice with a CCP. However, C.H. Robinson is required by law along with our customers to provide the correct information to our carriers, so they can issue an income-type CCP invoice, as stated in rule 2.7.1.9 of the SAT (Mexican Tax Authority Code).
What can I do to make sure I comply?
Understanding the Mexican authority has been regularly updating the CCP legislation since its implementation in 2021, it is important to frequently check for and comply with any changes. If you are a shipper, make sure you are sending complete details about the merchandise and locations to your C.H. Robinson representative.
Additional resources
- SAT Website Carta Porte FAQ (Spanish). Note: There is no official English resources available.
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