Market Intelligence
Export Management Mexico Trade Facilitation

Mexico New Invoices and Obligations (CARTA PORTE)

The Carte Porte requirement will be applied to all importation and exportation of goods in transit within Mexican territory.

On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called” Bill of Lading Complement” (Complemento carta porte). 
This is an important change for U.S. companies exporting via door-to-door services because, Mexican owners of goods, transportation companies & freight forwarders are subject to comply with this new requirement. 

This requirement will be applied to all importation and exportation of goods in transit within Mexican territory. The parties involved must comply in advance with this new requirement. 

The Mexican government is looking to have information in advance of all goods in transit by any means of transport (air, sea, train road, and others) throughout the Mexican territory. The main purpose is to combat contraband and impose taxes from  the informal economy through transportation services. 

In this new document (Complemento Carta Porte) The Mexican government will request information including, but not limited to: 

  • Goods that will be moved throughout the Mexican territory. 
  • Shipper/receiver information. 
  • Specific information about the shipper and receiver locations. 
  • Information about the means of transportation. 
  • Information about the driver in case of road transportation. 

More technical details are available on the official Mexican Government website(Spanish):

We strongly recommend U.S. exporters be in contact with their Mexican clients and partners to be aware of the legal, tax, and customs implications of this update. Failure to comply with issuing the new CFDI/Complemento Carta Porte with the bill of lading information will trigger fines and may result in shutdowns of the Mexican companies involved for three to fifteen business days. 

Initially, this new requirement was planned to become effective on September 30th, 2021, but after several consultation sessions with the business community and transportation chambers, the Mexican government is considering extending the deadline to November 30 and implementing a trial period from November 30 to December 31, 2021 after which the requirement will become effective on January 1st, 2022.
Be aware that this information is based on public information issued by the Mexican Tax Authority, and it may be subject to change at any moment. The U.S. Commercial Service in Mexico can assist U.S. exporters in resolving customs-related issues.  

For further questions on this issue or if you encounter any problems with Mexican Customs, please Ask Manny! at

Monica Martinez Commercial Specialist - Automotive (Buses, Trucks and Trailer Trucks)

Diana Leon Commercial Specialist – Cargo Transportation Services