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Complemento Carta Porte Explained: FAQ for Essential Mexico Freight Shipping Documents

To improve cargo security and strengthen the Mexican government’s ability to collect accurate taxes for transported freight, the Tax Administration Service (SAT) has recently introduced a new shipping document called the Complemento Carta Porte (CCP or Carta Porte for short, also called the “Complement Bill of Lading” in English).

The Complemento Carta Porte is now mandatory for all freight transported in Mexico, including freight that crosses the border into the U.S. To help you understand the reasoning behind this new requirement and complete it successfully, we’ve put together some frequently asked questions about the CCP.*

Read the answers below and remember to reach out to our Mexico logistics experts with any questions about your next shipment.

Complemento Carta Porte FAQ

1. What is the Complemento Carta Porte?

The Carta Porte is an annex document tied to Mexico’s Digitalized Tax Receipts (CFDI). For all shipments within Mexican territory, it verifies:

  • Ownership
  • Mode of transportation
  • Type of goods
  • Origin
  • Destination

2. Why is the Carta Porte being implemented?

With CCP, the Mexican government can use digital technologies to increase controls against smuggling, improve tax collection for transportation services and combat the flow of contraband into the informal economy.

3. What information is included in the Complemento Carta Porte?

The Carta Porte must contain complete and accurate information regarding:

  • Locations of origin, intermediate points and destinations.
  • Mode of transportation used.
  • All transportation providers involved in the move.
  • Full identification of the merchandise.
  • Weight of merchandise.
  • Value of merchandise.

4. Which authority regulates the legal framework of the Complemento Carta Porte in Mexico?

The Tax Administration Service (SAT) is a Mexican federal government agency responsible for collecting taxes, enforcing fiscal and customs law, and collecting information needed to develop and evaluate fiscal policies. The SAT operates under the guidance of the Secretaria of Finance and Public Credit, which is responsible for the nation's financial policies and who ensures that public spending is funded fairly and proportionally.

5. What types of digital tax receipts (CFDI) are required to complete the Carta Porte according to the SAT’s 2023 Miscellaneous Tax Resolution?

Depending on the services and companies involved in your specific shipment, you may need to provide either the CFDI of Transfer and the CFDI of Income.

6. Who is required to issue CFDIs with the Complemento Carta Porte?

Under the new rules mandating the Complemento Carta Porte, U.S. companies exporting via door-to-door services, Mexican owners of goods, transportation companies (carriers) and freight forwarders must issue CDFIs. This requirement will be applied to all importation and exportation of goods that are transported within Mexican territory. The CFDI of Transfer is applicable for those who own the merchandise being transported and move it using their own equipment and employees, while the CFDI of Income is for carriers who provide transportation services for goods and merchandise owned by shippers.

7. What do Coyote customers need to do to comply with the Carta Porte requirement?

Coyote customers should make sure to include all the required information when processing their shipments. It is crucial to fill out all the necessary fields required by the government authority to generate the CCP. Shippers who provide accurate and complete information will enjoy a smoother and more efficient shipping process.

8. What information is required from shippers/customers for the Carta Porte?

Shippers must provide:

  • Identifying information for both the shipper and receiver (RFC, state, country, zip code).
  • Accurate and complete descriptions of all goods moving through Mexican territory, complying with specific SAT catalogs.

9. Who must comply with Carta Porte?
  • Mexican transportation providers using their own fleet.
  • Mexican transportation intermediaries, such as freight forwarders, agents, 3PLs or 4PLs who serve as local or international integrators.
  • 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.

10. Are there consequences for failing to comply with Carta Porte?

Yes. If you do not complete the Carta Porte for your shipement, you may face fines, additional fees, seizure of goods, import/export delays and/or non-deductible value-added taxes.

11. 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) do not need to complete the Carta Porte. This typically applies to last- or first-mile moves.

Stay Informed & Stay in Touch

We strongly recommend that U.S. customers maintain close communication with their Mexican partners to understand the legal, tax and customs implications of the Complemento Carta Porte requirement.

Although some specific requirements of the CCP/CFDI regulation are still being clarified by the Mexican government, failure to comply with it may result in fines and even the shutdown of Mexican companies involved.

To help avoid any delays and successfully navigate the Complemento Carta Porte requirement, please feel free to reach out to us with any questions you have at or

Ask a CCP Question

*The information contained herein is not meant to be legal or tax advice, and Coyote does not make any representations or warranties about the accuracy of such information.  You should consult your own legal and financial advisors with respect to the subject matter included herein.