Consignment Letter (“Carta Porte”) Complement

Document that certifies the transport of goods within Mexican territory by air, sea, road and rail.

The Carta Porte Complement incorporates information related to the transported goods into the Digital Tax Receipt by Internet (CFDI) of the Transit or Income invoices.

• The owners, holders or holders of merchandise or goods that are part of their assets, may prove their transportation through the CFDI Transit Invoice with a Carta Porte Complement, when they transported with their own means, including towing cranes and transport vehicles, transport vehicles for money and values, in Mexican territory by air, sea, road and rail.

• Intermediaries or transport agents, who provide the logistics service for the transport of goods or merchandise, or have a mandate to act on behalf of the client, must issue a CFDI Transfer invoice with a Carta Porte Complement whenever the transport is done with their own vehicles.

• Individuals or legal entities providing overland transport services by road, rail, sea or air, as well as those who provide parcel and courier services, towing cranes and towing and salvage and storage cranes of vehicles, as well as the transport vehicles for money and values or hazardous materials and waste, among other services, that involve the transportation of goods or merchandise, must issue an CFDI Income Invoice with a Carta Porte Complement.

It entered into force as of June 1st, 2021, its use being optional, and as of January 1st, 2022, it is mandatory. However, taxpayers have until December 31st, 2023, as a transition period to correctly issue the CFDI Invoice with Carta Porte Complement without fines and/or penalties.

It is important to note that although Kuehne+Nagel will not be obliged to issue the Transit CFDI with Carta Porte Complement, it is still responsible, jointly with its clients, for the correct transmission of the information to the carriers, who are obliged to issue the CFDI Income Invoice with Carta Porte Complement, as stated in rule 2.7.7.1.1. for 2023 RMF (Resolución Miscelánea Fiscal) "...Whoever contracts the transport service of goods or merchandise in Mexican territory, is obliged to provide the carrier, with accuracy, the necessary data for the identification of the goods or merchandise that are transported, in accordance with the provisions of the ‘Instructions for filling out the CFDI to which the Carta Porte Complement is incorporated’, which SAT publishes for this purpose on its Portal, so that the carrier issue the CFDI Income Invoice with Carta Porte Complement that covers the operation,…".

In order to comply with the new rules, it is necessary for customers to share with Kuehne+Nagel the following information in each service order for the transport of their goods or merchandise:

Type of Transport, if it is International or not

In case it is International, you must indicate:

2.1 If it is Inbound or Outbound

2.2 Country of Origin or Destination according to CFDI1 catalog

2.3 Mode of Inbound or Outbound according to Carta Porte catalog2

2.4 Customs Regime according to Carta Porte catalog2

Customs documentation:

3.1 Type of document according to Carta Porte catalog2

3.2 In case of Inbound, Entry Number must be provided according to the format indicated in the filling instructions

3.3 In case of Outbound, Customs Doc Identifier must be provided

3.4 Import VAT registration

Istmo Register, indicate if the transport of goods is carried out within the Development Poles of the Tehuantepec Istmo

4.1 Pole Location Origin / Destination, as applicable, according to Carta Porte catalog2

Sender and Receiver Tax ID (“RFC”)

5.1 In case of foreigners, indicate the Generic RFC for foreign residents, Tax ID and Country of Tax Residence according to the CFDI catalog1

Station code according to Carta Porte catalog2, applicable only for air, sea and rail services

Origen and Destination addresses providing State, Country, and Zip Code information according to CFDI1 and Carta Porte2 catalogs respectively

Reverse logistics (pick up / return), indicate if yes or no, applicable only for Road services

Total Number of Goods

Total Gross Weight

Total Net Weight, in case of sea or rail services

Weight Unit Code according to Carta Porte catalog2

Goods or merchandise description and code according to Carta Porte catalog2

Quantity of goods or merchandise transported

Applicable unit of measure code according to the CFDI catalog1

Gross Weight

Net Weight, in case of sea or rail services

Value of goods and merchandise in case of air services (specify currency)

In case of Inbound or Outbound provide tariff fraction according to the Foreign Trade catalog c_FraccionArancelaria

In case of Hazardous Material, indicate the code and Type of Packaging according to Carta Porte catalog2

COFEPRIS Sector must exist if product type matches with any of the c_SectorCOFEPRIS catalog2 and the following information must be provided depending on the selected product type code (review SAT filling instructions):

21.1 Active ingredient name

21.2 Chemical name

21.3 Generic name of the product

21.4 Distinctive name of the product

21.5 Manufacturer

21.6 Expiry date

21.7 Medication batch

21.8 Pharmaceutical form according to Carta Porte catalog2

21.9 Special transport conditions according to Carta Porte catalog2

21.10 Sanitary record authorization folio

21.11 Import Permit

21.12 Import folio VUCEM

21.13 Chemical Abstracts Service (CAS) number

21.14 Importing company name

21.15 COFEPRIS health registration number for pesticides or fertilizers

21.16 Manufacturer Data

21.17 Formulator Data

21.18 Maquilador Data

21.19 Authorized Use

If International Transport is yes, Material Type must be provided according to Carta Porte catalog2

22.1 If Material Type code is 05, Material Description field must be provided

The request for such information will ensure that the required supporting documentation accompanies the transported goods, as well as guarantee the continuity of the operations and fully comply with the new SAT regulations.

It is important to mention that this list is done enunciatively but is not limitative, since it could be subject to updating by the tax authorities, so we suggest you keep informed with the communications that are issued.

It is a field that is enabled to identify the transfer of goods and/or merchandise within the Polos de Desarrollo para el Bienestar (PODEBI) of the Istmo de Tehuantepec. Therefore, it is necessary to identify the geographic area previously mentioned, since when placing Yes in this field, the fields UbicacionPoloOrigen and UbicacionPoloDestino must be registered and according to the catalogs published by the SAT:

• 01 Coatzacoalcos I

• 02 Coatzacoalcos II

• 03 Texistepec

• 04 San Juan Evangelista

• 05 Salina Cruz

• 06 San Blas Atempa 

The record is applicable only if the poles of origin, intermediate and destination are within the Istmo region, that is, without distribution points outside the specified area.

Yes, its issuance is mandatory prior to the customs clearance of goods (for import or export), except when the transfer of the goods is carried out by carriers residing abroad without a permanent establishment in national territory.

Document that certifies the transport of goods within Mexican territory by air, sea, road and rail.

The Carta Porte Complement incorporates information related to the transported goods into the Digital Tax Receipt by Internet (CFDI) of the Transit or Income invoices.