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New obligations for the transfer of goods or merchandise in Mexico

The past 1st. May 2021, the SAT published, on your Internet portal, the information corresponding to the Carta Porte Complement, which has the purpose of incorporating the Digital Tax Receipt online (CFDI), information related to: • The transfer of goods or merchandise. • Locations of origin and destinations. • Means of transportation either by land (Federal highway), or railroad, air, maritime or river. • The transfer of hydrocarbons or petroleum products.

Individuals and legal entities that require the transfer of goods or merchandise in national territory by land by federal highways or railways., maritime, air or river, either because they are engaged in providing the transfer service or require transporting their goods from one place to another, must issue the Complement Letter Porte, with which the possession of the goods is accredited, as well as information about its origin and destination.

Thematic index

  1. What is the Carta Porte Complement?
  2. To whom does it apply?
  3. Cases in which it applies
  4. Recommendations and reflections

Lic. Victor Hugo Vazquez Pola

Specialist in Foreign Trade and Customs Legislation

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