Mexico Carta Porte Changes for 2024

On January 1st, 2024, enter in force the penalties for not issuing the Complementary Waybill properly filled. Version 2.0 can be issued without penalties until March 31, 2024.

The Mexican government has implemented Complemento Carta Porte to better track cargo, streamline customs and audit processes, and combat fraudulent activities. 

The rollout of Complemento Carta Porte Version 3.0, initially scheduled for JANUARY 1, 2024, has been rescheduled to March 31, 2024. This change aims to facilitate smoother compliance, considering the intricate nature of form-filling and e-platform usage.

Note: This obligation applies solely to Mexican entities and companies possessing Mexican Tax IDs. Nevertheless, if an individual or company from the U.S. offers cargo transportation services or owns cargo vehicles without maintaining a permanent presence in Mexico, they are permitted to transport both national and foreign goods across Mexican territory. To facilitate this, they must adhere to the documentation requirements outlined in Mexican Customs Law. It is important to note that these foreign entities remain obligated to adhere to other essential regulations governing the transportation of goods within Mexico.

If a transportation service is contracted for goods within the country, The Mexican companies, with Mexican Tax ID, must accurately provide the carrier with the necessary information to identify the transported goods. This is per the filling instructions of the CFDI (Digital Tax Invoice) that includes the Waybill Complement (CCP), which the SAT (Tax Administration Service) will publish on its website. This ensures that the carrier issues the CFDI invoice with the Waybill Complement, covering the specific operation that may be subject to deduction or credit for the service provided.

For more details, refer to the Mexico Federal Official Gazette: https://www.dof.gob.mx/nota_detalle.php?codigo=5713259&fecha=29/12/2023#gsc.tab=0 

You can review previous versions of the Carta Porte process status here: https://www.trade.gov/market-intelligence/mexico-carta-porte-supplement-update 

For further questions or if you encounter any problems with Mexican Customs, please Ask Manny, contact Manuel.Velazquez@trade.gov