The 10 questions about Complemento Carta Porte

These are the answers given by the Tax Administration Service (SAT) to 10 questions about the Complemento Carta Porte (Letter Carte Complement) formulated by the SAT itself.

Who is obliged to issue an electronic invoice CFDI (Comprobante Fiscal Digital por Internet) with a Carnet complement?

Regarding this question, it is indicated that those obliged to issue an electronic invoice CFDI (Comprobante Fiscal Digital por Internet) with a Carriage Letter complement, will be the companies or persons that provide transportation services of goods and/or merchandise, and the owners or possessors of vehicles and of the goods and/or merchandise that they transport in them (the figure of the intermediary or transportation agent is eliminated).

How to know if a section is federal or local? 

With regard to this question, what should be understood as a federal jurisdiction section is expanded to include the following matters: auto transportation, maritime, railroad and air transportation (previously, only the federal jurisdiction of auto transportation was mentioned). 

In the following link you can find details of the sections that make up the federal network by state: https://www.sct.gob.mx/carreteras/direccion-general-de-servicios-tecnicos/datos-viales/2022/ 

Who is not obligated to incorporate the complement of the Carta Porte in the electronic invoice, whether it is a revenue or transfer type invoice? 

This question clarifies that companies or individuals who move goods and/or merchandise locally are not required to issue an electronic invoice for income or transfer with a Carriage Letter complement. 

Likewise, they are also not obligated to issue an electronic invoice with a Carta Porte complement, when using cargo vehicles with characteristics that do not exceed the weights and dimensions of a «C2» type truck, in accordance with the provisions of NOM-012-SCT-2-2017.

The above provided that in its route the length of the federal section intended to be used does not exceed a distance radius of 30 kilometers between the origin and the final destination, including the intermediate points of the transfer. 

Is the electronic invoice with the complement of a Bill of Lading, whether it is an entry or transfer type, mandatory for the clearance of goods in foreign trade operations? 

No. It is clarified that the electronic invoice with a Carriage Letter complement must be issued prior to the customs clearance of the goods (for import or export), except when the transfer of the goods is carried out by carriers residing abroad without a permanent establishment in the national territory. 

Which are the mandatory fields to be included in the electronic invoice, whether it is a revenue or a transfer type invoice, which are the fields that must be included in the Freight Letter Complement by type of transportation? 

For further reference, in this question a table is added with the mandatory data of the Waybill Complement that must be included in the electronic invoice, whether it is an entry type or a transfer type. 

Is it necessary to issue an electronic invoice (CFDI) with a Waybill complement in order to prove the transfer of goods and/or import merchandise within the national territory? 

Regarding this question, it is specified that in the case that the carrier with residence in national territory crosses the border, it must issue an electronic invoice of income type with a Carriage Letter complement and register the customs declaration number(s) in the node «Pedimentos» corresponding to the merchandise being transported. 

What should I do if as a result of a return of goods, discount, change of route, additional mileage traveled, increase in the value of fuel or toll booths, loss of product or any other situation, the final price of the trip is different from the one reported in the initial electronic invoice of the revenue type with waybill complement? 

In this question, only some assumptions that modify the final price of the trip are added. 

I am going to file the notice for a consolidated customs declaration, but given the nature of the operation I do not have the customs declaration number or the corresponding tariff item, how can I issue the electronic invoice with a Carriage Document complement, since this information is mandatory? 

Regarding the operations with consolidated customs declaration, it is still mentioned that in the case of foreign trade operations that are related to this type of operations, the electronic invoice must be issued with the Carta Porte complement, in which «NO» is entered in the «TranspInternac» field, so that neither the customs declaration number nor the tariff item is required. 

In this sense, when the consolidated customs declaration is closed, all the folios of the electronic invoices with the complement Carta Porte that were used in the shipments for the transfer of the goods must be recorded.

What is meant by international transit of goods? 

This question is added to indicate that the transit of goods is international when the customs office of entry sends to the customs office of exit the goods of foreign origin that arrive to the national territory with destination abroad and when the national or nationalized goods are moved through foreign territory for their re-entry to the national territory. 

What is meant by international carriage of goods? 

This question is added to define international transportation of goods as «the act of moving goods or merchandise from one country to another; therefore, it is performed between two or more nations and involves the crossing of borders. 

For the purpose of clearing any merchandise through national customs, it is essential to know the fiscal folio of the electronic invoice with the complement of the Waybill. 

In the event that there is no customs clearance of goods in the course of an international transport, the carrier may prove the possession and transfer of such goods in national territory, in accordance with the provisions of Article 146 of the Customs Law.»