Mexico’s tax authorities have taken additional measures regarding the regulation of the transport of goods and merchandise within the country; this includes the issuance of an Electronic Invoice Complement (Complemento Carta Porte), a document that includes information about the goods and transported goods such as ownership, origin and final destination, means of transport, among others. This Supplement will be issued before the start of transport. Failure to obtain and travel with the Supplement may result in significant penalties and, in some situations, product seizure.
Within the framework of the regulations relating to the transport of goods and merchandise within the country, from January 1st, 2022, any natural or legal person in charge of the transport of goods and goods will be required to issue and travel with the Electronic Invoice and a Supplement to the Electronic Invoice.
This Supplement includes information on the characteristics of the goods and goods transported, including, but not limited to, ownership of the goods, their origin and destination, all points of transit, as well as the means by which they are transported. . This will allow the person or company in charge of the transport to prove that the goods and goods have entered the country legally.
Persons who personally transport goods and goods will have to obtain the Supplement before starting the transport of goods and goods; if they hire transport services, they must provide the transport service provider with the information referred to above so that it can deliver this Supplement.
For these purposes, the Tax Administration of Mexico has issued a series of guidelines that detail the process for completing and obtaining this Supplement.
Failure to obtain this Supplement and transporting goods and goods without it may result in violations of tax provisions, which may include the seizure of goods and goods or a smuggling tax offense.