While high-level information about Complemento Carta Porte (CCP) has been available since early 2023, changes coming to this document mean it’s time to dig into the details. The upcoming changes to Mexican law apply to any shipment being transported across Mexican federal territory and are referred to as Complemento Carta Porte version 3.0. Keep reading to discover what these changes could mean for your supply chain.
In September 2023, the Servicio de Administración Tributaria (SAT) in Mexico released Carta Porte version 3.0. to enhance transparency. It is a significant development of the seventh transitory article on the 2024 Fiscal Resolution. While officially in effect as of November 25, 2023, the government allows coexistence with the older version (2.0) until March 31, 2024.
This is a thoughtful approach that acknowledges the practical challenges of immediate implementation. For foreign trade operations, the implementation of the Carta Porte complement requirement went into effect and fines were imposed starting January 1, 2024.
Implications of Carta Porte changes for Mexico cross-border trade
Given its significance in Mexico’s transportation industry, complying with Carta Porte 3.0 is crucial for those involved in cross-border freight. The Carta Porte serves as the invoice for transportation services, providing detailed information of goods, routes, and vehicles used.
The introduction of Carta Porte 3.0 in 2024 involves enhanced regulations and stricter enforcement to reduce tax evasion and enhance supply chain transparency. Non-compliance may lead to fines, affect customs clearance, and cause potential delays. If the carrier is not able to provide this document upon request from authorities, there is a risk the goods could be impounded by authorities.
Responsibilities and information requirements
The Mexican carriers bear the responsibility of issuing the Comprobante Fiscal Digital por Internet (CFDI) with Complemento Carta Porte. The crucial information includes details about the carrier, shipper, receiver, commodity information, shipped quantities, and other pertinent information. The shipper holds the responsibility for providing the necessary shipment details to create the document.
Best practices for compliance
To comply with CFDI within Complemento Carta Porte, proactively share information and utilize version 3.0 during the overlap period from November 25, 2023, to March 31, 2024.
This strategy can help minimize errors, mitigate potential sanctions, and ensure a seamless transition to the updated version. Carriers should prepare to create the Carta Porte in version 3.0 before the end of the coexistence period, referring to the technical manual and annexes published by SAT for guidance. Conducting tests in the certification environment can also help avoid rejections during customs operations.
Answers to your Complemento Carta Porte questions
1. What is a CFDI?
The Comprobante Fiscal Digital por Internet (CFDI) is the official electronic invoice format for all commercial transactions in Mexico. It must be generated electronically through an authorized service provider.
In transportation service invoices, the CFDI with Complemento Carta Porte serves as a digital merge of the Complemento Carta Porte requirement and the CFDI for the transportation of goods within Mexico.
Whether by air, ocean, or intermodal transit, this electronic format streamlines the shipping process and is mandatory for businesses engaged in Mexico cross-border trade.
2. What is a DODA?
Documento de Operacion par Despacho Aduanero (DODA) is a document used in the Mexican customs clearance process. Along with Carta Porte, there have been recent updates to this document.
A carrier that crosses the U.S.-Mexico border, called a transfer, will need to create a Carta Porte and share the folio number, commonly called “UUID,” which is required to create the DODA.
3. When is the fiscal Carta Porte number required for crossing the U.S.-Mexico border?
In foreign trade operations, the fiscal folio for the CFDI is required as of January 1, 2024.
4. What data does my Mexico customs broker need from the Carta Porte to generate a DODA?
For exports out of Mexico, the customs broker requires the UUID (fiscal folio) of the Carta Porte from the carrier responsible for international transport.
For imports into Mexico, the carrier handling international transport needs the identification number of the customs document for electronic stamping (pedimento number).
5. What data is shared and included in the DODA if the transfer is foreign and has no permanent establishment in Mexico?
If the border crossing carrier is foreign and lacks a permanent establishment in Mexico, they do not require the Carta Porte for international service, and the DODA must be generated without a fiscal folio.
6. What are the main changes between Carta Porte version 2.0 and 3.0?
Version 3.0 has changes in the printed version. There is now an ID Carta Porte that identifies the Carta Porte section of the invoice.
New fields for version 3.0 include:
- The customs regime in international services: This is included in the international services category and limited to one data per CCP. In the event of moving merchandise across multiple customs regimes, the predominant one should be selected.
- Isthmus of Tehuantepec: This is included for movements executed in the Isthmus of Tehuantepec, located south of Veracruz and northeast of Oaxaca.
- Reverse logistics: This conditional attribute shows if reverse logistics service was involved. Namely, when goods or merchandise are transferred with return of part of the material due to expiration, rejection, damage, etc. Not to be confused with return movements of empties or accessories such as racks, pallets, etc.
- Customs documentation: This is included for international services. If a document other than the customs declaration is utilized, it should be specified in this field.
7. Where can I find the catalogs to share the information to issue the Carta Porte?
The updated catalogs are available on the technical documentation page of the Carta Porte Complement.
Adhere to these regulations with help from experts
In conclusion, the recent changes to the Carta Porte in Mexico, specifically the introduction of version 3.0, carry significant implications for cross-border trade. Adherence to these regulations is key to avoiding fines, customs clearance issues, and potential delays.
For expert guidance and assistance, reach out to a C.H. Robinson representative. Using our extensive 30+ years of experience operating in Mexico and our established footprint in the country, we can help you navigate the complexities of the updated Carta Porte requirements, promoting compliance in your cross-border freight operations.
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