Frequently asked questions about the Bill of Lading Supplement (Complemento Carta Porte) for international shipments
The Mexican government implemented the issuance of the Complemento Carta Porte or Bill of Lading Supplement as a measure to prove the legal possession of freight transported in Mexican territory, and thus reduce informality and smuggling of merchandise. In this transition period, in which the measure is mandatory but not sanctioned if there are errors, frequent questions have arisen from both transport companies and shippers that move goods between Mexico and the United States. Here we present the answers to the most frequent questions that we have been asked about the Complemento Carta Porte or Bill of Lading Supplement.
1- When does the real obligation to issue an invoice with Complemento Carta Porte/ Bill of lading begin, if it is an international shipment?
The issuance of the Complemento Carta Porte or Bill of Lading Supplement became mandatory as of January 1, 2022. However, it will be until October 1 when there will be sanctions if the Bill of Lading Supplement is not issued correctly; if it contains errors or omissions of information.
In the case of import and export operations, the generation of an invoice with Complemento Carta Porte or Bill of Lading Supplement is mandatory on the same dates, unless the operations are carried out by carriers residing abroad without a permanent establishment in Mexican territory.
At the moment, we are in a transition period where no penalty is applied if the Complemento Carta Porte or Bill of Lading Supplement contains errors or if some information is missing. However, the Complemento Carta Porte or Bill of Lading supplement still must be generated.
In addition, Clients of carriers that do not issue Complemento Carta Porte or Bill of Lading Supplement, will not be able to deduct the freight transport services.
2- If the invoice with Complemento Carta Porte or Bill of Lading Supplement must be issued by the carrier, what obligations does a logistics company like Mexicom Logistics have in an international freight shipment?
The carrier in charge of the transportation of the goods is in charge of issuing an invoice with Complemento Carta Porte or Bill of Lading Supplement. While the logistics company, such as Mexicom Logistics, will only issue an invoice without the Complemento Carta Porte or Bill of Lading, under the concept of “Logistic Services”.
Logistics Services do not carry VAT withholding.
Logistics companies are responsible for managing the transport and distribution of goods produced or manufactured by other companies. Only logistics companies that provide transport services with their own vehicles must issue invoices with Complemento Carta Porte or Bill of Lading Supplement.
On the other hand, logistics companies such as Mexicom Logistics, are obliged to provide the Mexican carrier, with the necessary and accurate data for the identification of the merchandise that is moved, according to the“Instructivo de llenado del CFDI al que se le incorpora el Complemento Carta Porte” .
3- What type of Bill of Lading Supplement has to be issued for export freight shipments?
In the case of export freight shipments, it is required to issue an income-type invoice in which the entire service and the final destination abroad are registered.
If a change of transport is made for the border crossing, additionally, a transfer-type invoice must be generated with a Bill of Lading supplement, related to the income-type invoice that was initially issued. This transfer-type invoice is the one that should be used for the clearance of the goods at customs.
The issuance of an invoice with Bill of Lading Supplement is mandatory for export or import shipments, as long as they are not carried out by carriers who reside abroad permanently.
4- What information is required so that Mexican carriers can generate the invoice with Bil of Lading Supplement, for international shipments?
When contracting a freight service, customers must provide accurate information to the logistics companies in charge of managing their freight transportation. The logistics company, in turn, will send the information to the carrier that will generate an invoice with the Bill of Lading Supplement.
It is important to highlight that the information must be exact so as not to incur penalties once the grace period ends.
- If it is Entry or Exit of Goods
- Country of Origin or Destination
- Sender and the Recipient Tax ID (RFC). If you are a foreigner, indicate the Generic RFC for foreign residents, Tax ID, and Country of Tax Residence according to the CFDI catalog.
- Origin and destination full addresses
- Total number of goods
- Overall gross weight
- Weight unit according to the catalog e.g. TNE, metric ton.
- Description and key of the goods or merchandise according to the catalog
- Quantity of transported goods
- Applicable unit of measure key
- Tariff fraction according to the Foreign Trade Catalog
- For imports: Pediment Number
- For HAZMAT loads: code and type of packaging
5- What happens if the initial cost of the international freight increased at the end of it, for example, due to detention charges?
Export or import shipments between Mexico and the United States go through a complex process. In the middle of the operation, surcharges can be incurred, for example, loading and unloading extra charges or border detention.
In the event that the final cost of the freight has increased at the end of it, an income invoice must be generated for the initial cost. And a note related to the initial invoice must be issued the total amount of the increment in cost.
6- Do the B1 transfers require the Complemento Carta Porte / Bill of Lading Supplement?
B1 operators are Mexican freight transport drivers who are authorized to move merchandise from the Mexican border to the United States. If the B1 operator is registered in Mexico, they need to have a Complemento Carta Porte / Bill of Lading Supplement. If they are a foreign company, they do not need to hvae one.
7- Is a company with a permanent address abroad, which carries out international transport, obliged to issue an invoice with a Complemento Carta Porte / Bill of Lading Supplement?
Only Mexican companies are required to issue invoices with Complemento Carta Porte/Bill of Lading Supplement
Additional Resources (in spanish)
Sources:[https://dof.gob.mx/nota_detalle.php?codigo=5638495&fecha=16/12/2021] [https://www.pwc.com/mx/es/impuestos/complemento-carta-porte.html] [http://omawww.sat.gob.mx/cartaporte/Paginas/default.htm] [http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Preguntas_frecuentes_CartaPorte.pdf]
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