In the field of transportation and logistics, government regulations are constantly evolving to ensure better control and traceability of goods and merchandise in motion. One of the latest requirements imposed by the government authority is “complemento carta porte”. This addendum, which has been recently implemented, aims to improve the management of transport operations and provide a detailed overview of the means used in different modes, including land, air, sea and inland waterways. In this blog, we will explore the importance of this new requirement and who must comply with it.
“Complemento Carta Porte”: A chronological overview
This complement made its debut in 2021 on the Tax Administration Service (SAT) website as part of an effort to strengthen formal trade, combat informality and contraband. However, it was in January 2023 when its mandatory nature was specified. As of 2024, fines will begin to be applied for its incorrect filling.
Who should issue “Complemento Carta Porte”?
The obligation to issue the complement falls into two main categories:
Owners, Possessors or Holders of Goods or Merchandise: If you are the owner, possessor or holder of goods or merchandise and the shipment is made with your own means, you must issue “CFDI de traslado con complemento carta porte”. This applies, for example, if you transport your products with your own cargo truck from one city to another.
Goods or Merchandise Transportation Companies: If your business is dedicated to the transportation of goods or merchandise, you must issue “CFDI de ingreso con complemento carta porte”. This applies when you provide transportation services and charge for it.
The importance of “Complemento Carta Porte”
The implementation of the complement has had a significant impact on the transportation and logistics sector. Some of the key benefits include:
Strengthening the Movement of Goods: This requirement has improved the control and management of transported goods, regardless of the mode used (land, sea, air or river).
Regularization of Commercial Operations: It has contributed to regularize commercial operations related to transport services, promoting formality in the sector.
Inspection and Control: Facilitates the inspection and control of transportation operations, which helps prevent illegal activities and ensure legality in the entry and exit of goods into and out of the country.
Support to Public Agencies: It provides the public agencies responsible for the surveillance and control of the transit routes with elements to verify and accredit the legal stay or possession of the goods during their movement.
In summary, “complemento carta porte” has become a crucial requirement for all actors involved in transportation and logistics in Mexico. Its implementation not only complies with government regulations, but also contributes to strengthen and regularize the trade of goods and merchandise in the country, promoting transparency and legality in the sector. It is essential that companies and owners are aware of this obligation and comply with it properly to avoid penalties and contribute to the development of a more formal and reliable market.
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