As global supply chains struggle to keep up with demand, many companies are looking to Mexico for relief.

US companies considering near-sourcing and European companies looking to diversify their supplier base outside of Asia, should be aware of a new requirement that will be applied to all importation and exportation of goods in transit within Mexican territory. It will go into effect October 1, 2022.

To better understand the upcoming changes, though, let’s step back to understand what paperwork was previously required and what this additional Carta Porte required information is.

Typically, Mexican companies must submit an electronic invoice for shipments called the Comprobante Fiscal Digital por Internet or CFDI (a “digital tax receipt online” or electronic invoice). The CFDI requires companies with annual revenues of over $16K USD to use a digital tax receipt or electronic invoice, that immediately verifies the identity and tax eligibility of a document signee. It determines custom duties, income information and tax amounts. More than a traditional commercial invoice, the CFDI has tax and legal implications. Though somewhat complex, it’s important to complete accurately. (If you need help, contact your UPS Customs Brokerage support team.)

So what changes are coming? The Complemento Carta Porte (Spanish for “Waybill complement”) requires new information and additional paperwork, that includes details about a shipment’s contents, the involved parties, point-of-pickup and destination, means of transportation (land, rail, sea, air) and more. Carta Porte information—in addition to all CFDI information—must be submitted electronically.

While the Carte Porte creates an additional paperwork compliance challenge in advance of shipping, the goal of the new law is to combat contraband and reduce illegal shipping activity.

Mexico is a key player for many companies working to improve their supply chain resiliency. Don’t let compliance with new regulations such as Carta Porte slow you down – UPS can help.

Carta Porte Additional Resources:

Details on the Carta Porte from the Mexican Government (Spanish)
Details on the Carta Porte change from the US Government (English)

Carta Porte FAQs

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What is the Waybill Supplement (Carta Porte)?
Carta Porte is an annex document tied to Mexico’s Digitalized Tax Receipts (CFDI). It verifies the ownership, mode of transportation, type of goods, origin and destination of all shipments—regardless of mode—into and out of Mexico.
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Why is the Carta Porte being implemented?
To increase controls aimed at fighting smuggling and increase tax collection leveraging digital technologies.
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What information is required for Carta Porte?
  • Goods that will be moved through Mexican territory
  • Shipper/receiver information
  • Specific shipper/receiver location information
  • Means of transportation
  • Driver information, for road transportation
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Who must comply with Carta Porte?
  • Transportation providers using their own fleet
  • Transportation intermediaries, such as freight forwarders, agents, 3PLs, 4PLs, who serve as a local or international integrator
  • Owners of goods who are transporting their own cargo within Mexico
  • Importers, exporters, local or international companies, and others who contract transportation services in Mexico, must make available all information needed to create and submit this document
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To which modes of transportation does Carta Porte apply?
Road, air, water, and rail. For intermodal transportation or multiple legs, each leg/mode will need a Carta Porte.
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Are there consequences for lack of compliance with Carta Porte?
Yes, there can be fines, additional fees, seizure of goods, import/export delays, and/or non-deductible value-added taxes.
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Are there any exceptions to Carta Porte?
Yes. Ground movements not using federal highways, or using them for less than 30 kilometers (~18.6 miles). This movement could be considered last or first mile.
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More about UPS

UPS offers air, ocean and expedited ground shipping options to and from Mexico. Our Customs Brokerage team can help you develop the exact solution you need. Plus, you can get shipping quotes and book shipments online at the UPS® Forwarding Hub.

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