New requirements for the transportation of goods and merchandise within Mexico

Hogan Lovells

Hogan Lovells

Tax Authorities in Mexico have taken additional measures in relation to the regulation of the transportation of goods and merchandise within the country; this includes the issuance of a Complement to the Electronic Invoice (Complemento Carta Porte), a document that includes information on the goods and merchandise being transported such as ownership, origin and final destination, means of transportation, among others. This Complement shall be issued before starting the transportation. Failure to obtain and travel with the Complement may result in significant sanctions and, in certain situations, seizure of the products.

As part of the regulation related to the transportation of goods and merchandise within the country, as of January 1st, 2022, all individuals or companies in charge of the transportation of goods and merchandise will have the obligation to issue and travel with the Electronic Invoice and a Complement to the Electronic Invoice.

This Complement includes information on the characteristics of the goods and merchandise being transported, including, but not limited to, the ownership of the goods, their origin and destination, any transit points, as well as the means by which they are being transported. This will allow the person or company in charge of the transportation to prove that the goods and merchandise have legally entered the country.

Individuals who personally transport goods and merchandise will need to obtain the Complement prior to beginning the transportation of goods and merchandise; if they hire transportation services, they will need to provide to the transportation service provider the information referred to above so that they may be able to issue this Complement.

For such purposes the Tax Administration Services in Mexico has published a series of guidelines that detail the process for filling and obtaining this Complement.

Failure to obtain this Complement and transporting goods and merchandise without it may result in violations to tax provisions, which may include, the seizure of the goods and merchandise or a smuggling tax offense.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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