Notice to U.S. Shippers and Intermediaries: New Requirements for Transportation Services Provided in Mexico – Transportation

Mexico: Notice to U.S. Shippers and Intermediaries: New Requirements for Transportation Services Provided in Mexico

To print this article, all you need to do is be registered or log in to

Mexican tax authorities have issued new tax documentation requirements for transporting goods to Mexico. Carriers operating in Mexico are required to issue a digital revenue or transfer invoice (in Spanish, Tax comprobant by Internet Where CFDI 1 by Ingreso / Translated) where applicable, in accordance with Mexican tax provisions, to which a Complemento Carta Porteor Supplementary Bill of Lading, must be added, and these documents must accompany the cargo transported to Mexico.

When do the new regulations come into effect?
Since January 1, 2022, shipments to Mexico, both domestically and as part of an international shipment, must be accompanied by a CFDI Income/Transfer and an additional bill of lading. However, according to the Miscellaneous tax resolution for 2022 published in the Federal Official Gazette of December 27, 2021, from January 1st as of March 31, 2022, the Revenue/CFDI Transfer with Supplementary Bill of Lading will be considered compliant and the tax administration will not impose any sanctions on taxpayers, even if these documents contain errors or do not include all the requirements listed in the instruction manuals and catalogs published on the tax administration service (SAT) website.

What information is required in the supplementary bill of lading? Among the information to be provided in an additional bill of lading are the specific product codes (catalog key) of the cargo, as these codes are described in the “Additional Catalogs” (Complementary Catalogs) published on the website of the tax authority, as well as information regarding the origin, destination and weight of the shipment, among others.

Who is affected by the new requirement? This new requirement concerns shippers, intermediaries and carriers involved in transportation in Mexico.

Road carriers will be required to issue a CFDI on the revenue to which they will need to incorporate the supplemental bill of lading. These tax documents – in printed or digital format – must be in the driver’s possession at all times while the cargo is being transported as they may be subject to inspections by federal authorities.

Intermediaries, such as brokers or other 3PLs, must obtain the specific product information from the shipper and pass it on to motor carriers before a trip, so that the carriers can issue the documents. The intermediary must confirm that the carrier issues the appropriate CFDI and complementary bill of lading prior to shipment.

Senders must provide the intermediary or carrier with accurate and complete information about the goods to be transported, as specified in the Instructivo de Llenado del CFDI al que se incorpora el Complemento Carta Porte. It is important to consider that there are different implementation instructions, depending on the applicable mode of transport: land, air, rail or sea. Each of the filling instructions specifies the information that must include the CDFI and the Additional Bill of Lading, as well as the catalogs that must be taken into account for their filling.

What are the consequences in case of non-compliance? If the CFDI and Supplemental Bill of Lading are not properly completed and issued, the party engaging the transportation services (intermediary or shipper) and the carrier may be held liable to the Mexican authority. These liabilities include fines, non-deductibility penalties, and even seizure of cargo.


1 CFDI, which stands for Comprobante Fiscal Digital by Internet, is the electronic invoicing scheme defined by the Mexican Federal Tax Code. It has been mandatory for companies doing business in Mexico since 2011.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.

POPULAR ARTICLES ON: Transportation from Mexico

Brazil Update – New Code of Civil Procedure

Clyde & Co.

On March 16, 2015, after four and a half years of discussions in the National Congress, the final text of the new Brazilian Civil Procedure Code was sanctioned by President Dilma Rousseff.

Comments are closed.