Carta Porte Complement: How will it be implemented in Mexico?

The Ministry of Finance and Public Credit (SHCP) of Mexico created a microsite to explain how the Carta Porte complement will be implemented.

Its purpose: to have information that allows the integration of control and information mechanisms to identify full traceability in the transfer of goods or merchandise that is carried out in national territory, as well as the means through which they are transported (land, air , maritime or fluvial), reinforce the acts of inspection, combat the smuggling of goods of illicit origin and provide the authorities at all levels with verification elements.

To do this, on May 1, the billing supplement “Carta Porte” was published on the SAT portal, the validity of which began on June 1 and the issuance of the same will be mandatory as of September 30, 2021.

The use of this complement will allow to have information to identify the origin and destination of the goods, as well as those intermediate points or stopovers through which the goods will transit and finally have elements to verify the operations carried out by those taxpayers involved in the transfer of goods.

Carta Porte

The SAT made this reminder:

When you transfer goods, you must previously generate the CFDI with the Carta Porte complement, so you can prove their legal stay and / or possession of them during the transfer, accompanying them with the digital file or the printed representation.

Thus, the information that you must register in the Carta Porte supplement will depend on the subjects involved in the operation, the means of transport and the type of CFDI (Entry or Transfer).


  • Identify merchandise in detail to be sure of what is being transported and the routes it follows.
  • Know the origin and destination of the goods, for cases of random verification that allow anticipating risks or threats in the transfer.
  • Provide information to establish strategies that guarantee traffic safety on the different routes.
  • Have elements that allow verifying the operations carried out by the people who participate in the transfer of goods.
  • Provide elements to the public agencies responsible for the surveillance and control of the passageways to verify the goods and prove their legal stay and/or possession during their transfer.
  • Strengthen formal trade, combat informality and smuggling.


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