US companies considering near-sourcing, and European companies looking to diversify their supplier base outside of Asia, should be aware of a new requirement that will be applied to all importation and exportation of goods in transit within Mexican territory. It will go into effect September 1, 2022.
To better understand the upcoming changes, though, let’s step back to understand what paperwork was previously required and what this additional Carta Porte required information is.
Typically, Mexican companies must submit an electronic invoice for shipments called the Comprobante Fiscal Digital por Internet or CFDI (a “digital tax receipt online” or electronic invoice). The CFDI requires companies with annual revenues of over $16K USD to use a digital tax receipt, or electronic invoice, that immediately verifies the identity and tax eligibility of a document signee. It determines custom duties, income information and tax amounts. More than a traditional commercial invoice, the CFDI has tax and legal implications. Though somewhat complex, it’s important to complete accurately. (If you need help, contact your UPS Customs Brokerage support team.)
So what changes are coming? The Complemento Carta Porte (Spanish for “Waybill complement”) requires new information and additional paperwork, that includes details about a shipment’s contents, the involved parties, point-of-pickup and destination, means of transportation (land, rail, sea, air) and more. Carta Porte information—in addition to all CFDI information—must be submitted electronically.
While the Carte Porte creates an additional paperwork compliance challenge in advance of shipping, the goal of the new law is to combat contraband and reduce illegal shipping activity.
Mexico is a key player for many companies working to improve their supply chain resiliency. Don’t let compliance with new regulations such as Carta Porte slow you down – UPS can help.
Details on the Carta Porte from the Mexican Government (Spanish)
Details on the Carta Porte change from the US Government (English)
Carta Porte is an annex document tied to Mexico’s Digitalized Tax Receipts (CFDI). It verifies the ownership, mode of transportation, type of goods, origin and destination of all shipments—regardless of mode—into and out of Mexico.
To increase controls aimed at fighting smuggling and increase tax collection leveraging digital technologies.
Road, air, water, and rail. For intermodal transportation or multiple legs, each leg/mode will need a Carta Porte.
Yes, there can be fines, additional fees, seizure of goods, import/export delays, and/or non-deductible value-added taxes.
Yes. Ground movements not using federal highways, or using them for less than 30 kilometers (~18.6 miles). This movement could be considered last or first mile.
UPS offers air, ocean and expedited ground shipping options to and from Mexico. Our Customs Brokerage team can help you develop the exact solution you need. For more in-depth Customs assistance, we can also connect you with trade compliance consultants at STTAS, a UPS company. They can walk you through the details or even do the paperwork for you. Plus, you can get shipping quotes and book shipments online at the UPS® Forwarding Hub.
On our UPS® Forwarding Hub, get and compare quotes, book shipments, and track them end-to-end on one modern, easy-to-navigate dashboard. Get a quote to start booking today.
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