To import a shipment from Mexico to the United States, a truck must have a Bill of Lading, Complemento Carta Porte, Commercial Invoice, Carrier Information, Certificates of Origin, Document of Operations for Customs Clearance (DODA), a US Customs Declaration, and a physical Carta Porte. Overwhelmed yet?
One of the latest items added to this list is known as the Carta Porte, and it has been causing confusion and stress for companies for the better part of the last three years. The Carta Porte was first announced back in 2020 as a way for the Mexican Government to get a handle on the taxation of shipments. At its core, it is a bill of lading, which has had no cultural bearing in Mexican transportation in its history. Bill of ladings have been used and incorporated into the US system for decades, and companies have leveraged them as proof of deliveries or double-check KPIs within their organizations. The rock in the shoe in the Mexican system from the start has been that the Carta Porte has also doubled as a checks and balance system for the federal government in Mexico, including information about the goods transported, origin, destination, quantity, type, value, and the vehicle information in which it is being transported.
Prior to the Carta Porte, the Mexican government was missing out on a tax base for services that were required to be self-reported. This new action is a way to keep honest companies honest and helps in other ways as well. This allows for statistics gathering on shipping lanes, prevention of tax evasion, and enables the tax authority to ensure it is getting its due amounts in revenue from services.
How this process is able to be tracked is via a Comprobante Fiscal Digital por Internet (CFDI). The CFDI is not new, but it simply has not been used in the transportation realm in regards to specific shipments. The CFDI is an electronic invoice that allows for validating commercial transactions in Mexico. All Mexican companies that are certified are utilizing the CFDI system. It is important to have a continuous and constant auditing program within organizations to maintain a healthy and good standing with the Mexican government. The CFDI allows for a service provider to verify that goods were transferred and are now in the hands of the client or vice versa. Expanding the program will allow for leverage auditing trails for companies to see valuable information for outflows and inflows of goods.
For the cross-border community, an additional document is required. The Complemento Carta Porte is a digital document that is an extension of the physical Carta Porte and is integrated with the CFDI. For a truck to cross the border, this digital document must also be included with the shipment.
The completion of the Carta Porte implementation has had numerous delays. For 2024, the stated goal and completion are the first quarter. Many companies are behind in their current efforts to gain compliance within the system. It does take some effort to not only understand its importance but the implementation and training of staff are paramount to success. The future of this system is very positive. Allowing a more transparent and visible shipping sector will allow for increased volume in trade and more visibility for companies of goods and capital invested in their supply chain.