Scope of resolution
When does the complementary consignment note become enforceable?
As a result of several meetings held by the Tax Administration Service (SAT) and some Mexican transport associations, on 18 November 2021, the Mexican tax authorities published in the Federal Official Gazette the Third Resolution of Modifications to the Miscellaneous Tax Resolution 2021 to clarify and detail the applicable legal provisions regarding the documentation that must accompany the transport of goods in Mexico. For the provision originally in place, see "Transporting goods in Mexico: what documents are required?".
The resolution establishes the following points.
Transport on highways under federal jurisdiction
As a general rule, for tax purposes, the transport of goods on federal highways and their legal possession in Mexico are evidenced with a digital tax receipt (CFDI) that is issued online, which must include the complementary consignment note (complemento carta porte).
The following examples, among others, relate to transport that implies the use of highways under federal jurisdiction:
- courier and package shipments – in this case, the guide numbers of the packages transported must be included within the corresponding CFDI;
- transport of funds and securities;
- cranes and vehicle dragging services; and
- transport of foreign goods.
When transporting foreign goods, their legal standing in Mexico and/or possession is evidenced with the corresponding CFDI, which must include the number of the customs entry form (pedimento) and the complementary consignment note.
Transport of goods on local roads and highways (not under federal jurisdiction)
The transport and legal possession of goods that are transported on highways that are not under federal jurisdiction may be evidenced with the corresponding CFDI, but the complementary consignment note need not be issued.
The examples listed in the section above also apply to local roads and highways (not under federal jurisdiction).
As above, to evidence legal standing in Mexico and/or possession of foreign goods, the corresponding CFDI must include the number of the customs entry form. If any section of federal jurisdiction highways is used, the company will be forced to issue the corresponding CFDI with the complementary consignment note.
Transport of hydrocarbons
The transport of hydrocarbons must always be evidenced with the printed representation of the corresponding CFDI, the complementary consignment note, and the hydrocarbons and petroleum products complement.
Consolidated transport of goods
When performing the consolidated transport of goods, the carrier should be able to segregate and identify each of the goods subject to transport and issue the CFDI for each of the title holders or the transportation-contracting party of the goods.
In addition to the above, the transport company must issue the CFDI for the complete cargo. If the goods will be transported through federal highways, the company must issue a CFDI with the complementary consignment note, but if the goods are transported through local roads and highways, the CFDI can be issued without.
When does the complementary consignment note become enforceable?
The complementary consignment note became mandatory on 1 December 2021. However, those who incorrectly issue the note during December 2021 will not be sanctioned. As of 1 January 2022, the issuance of the complementary consignment note with errors will be sanctioned by the authority.
For further information on this topic please contact Edmundo Elías-Fernández, Daniel Torres-Güémez or Daniel Ascencio-Zamarripa at Ramos, Ripoll & Schuster by telephone (+52 55 1518 0445) or email ([email protected], [email protected] or [email protected]). The Ramos, Ripoll & Schuster website can be accessed at www.rrs.com.mx.