New document required for freight traveling in Mexico
As of January 1, 2022, the Mexican Tax Administration Service (SAT by its Spanish acronym) requires additional documentation for goods moving throughout Mexico. The Carta Porte Supplement (Bill of Lading/waybill supplement) provides important information that helps ensure freight is moved legally and that appropriate taxes are paid.
All shipments transported within Mexico or traveling through the country before or after crossing the U.S./Mexico border must now have this document, but taxpayers have until March 31, 2022, to adjust to the change without fines or penalties.
How the Carta Porte Supplement works
Intermediaries, agents of transport and suppliers of transportation services are required to generate the Carta Porte Supplement and add it to the CFDI of Income — a digital tax receipt that immediately verifies the identity and tax eligibility of a document signee.
Though shippers aren’t responsible for issuing the supplement, they will be responsible for providing most of the shipment data, including:
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Full name and address of the shipper and consignee
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Tax ID information for the shipper and consignee
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Full description of the product based on the catalog from the SAT
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Dimensions and weight of the shipment
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Product value
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Whether the shipment is Hazmat
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Description of the packaging (palletized, crated, boxed, etc.)
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Harmonized Tariff Schedule (HTS)
Information about the means of transportation, who the driver is (for road shipments) and other key shipment details will also be included. Providing accurate information on the BOL and during the booking process will mitigate any issues with the Carta Porte Supplement.
Penalties for non-compliance
If the Carta Porte Supplement is not accurately completed and issued, every party could be subject to penalties, including:
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Seizure of goods. If proper documentation isn’t provided, the Authority of Roads and Transportation can seize the freight until the requirements are met.
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Fines. The carrier and owner of the goods can be heavily fined for failure to comply with these regulations.
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Non-deductible VAT. Deducting expenses made for transportation services will be prohibited.
Stay compliant with ArcBest cross-border solutions
No matter how you’re shipping freight across the U.S./Mexico border, ArcBest has the experience and processes in place to deliver it quickly and efficiently. Our team is ready to help you navigate this change in cross-border shipping to ensure safe, timely transportation for your freight. For additional information, please reach out to your account manager or fill out the form above.
