Carta Porte - Mexican Tax Authority Waybill update #8 – New SAT info

December 29, 2021

In our commitment to keeping you updated on the Carta Porte program in Mexico, this communication is to share that the SAT has recently published an update to the Carta Porte program.  

January 1st implementation date remains; fines deferred until March 31, 2022: 
As we communicated on December 23, 2021, per the SAT mandate, KCS will be requiring all shippers in Mexico to adhere to the new SAT commodity codes and requirements of this program as of January 1, 2022, however the SAT has indicated a “grace period” where penaltiesi  will not be enforced until March 31, 2022, provided a CFDI-I with Carta Porte annex are filed beginning after January 1, 2022. This provision was published in the Miscellaneous Tax Rules of 2022 in the Federal Gazette of December 27, 2021, and can be found in the transitory section here.  

As a reference, KCS created a Mapping tool to facilitate the translation of STCC code to the required SAT Commodity Code. Unless communicated otherwise or transmitted through EDI, this is the “logic” that will be used for STCC to SAT commodity codes.  

Pedimentos – Extension through March 31, 2022: 
On December 24, 2021, it was published in the Federal Gazette , the 2022 Foreign Trade General Rules requiring addition of “folio fiscal (CDFDI + Carta Porte attachment)” to the pedimento, will not be mandatory until March 31, 2022. Therefore, just as it remains for northbound cross-border traffic, the MX Customs Clearance (Despacho) process will continue to work through Rail Manifest (VUCEM) as it does currently. In southbound cases when the Carta Porte requires a pedimento, KCSM will receive it from Rail Manifest (VUCEM). We will continue to evaluate this process, and provide updates as further information becomes available. 

You have our commitment to continuing working with both the Mexican authorities as well as our shipping partners to ensure you are made aware of any updates to this project that may impact your future cross-border shipping. As we learn more, we will share this information with you.   

Should you have any questions on this program, please don’t hesitate to contact our KCSM Customers Solutions Center or your Sales Account Executive who will be happy to answer your questions.  

Thank you for being a loyal Kansas City Southern customer and we look forward to continuing to serve you.

i KCSM will not initiate the transport of goods, nor receive them in interchange from other carriers, without having the necessary information from shippers that would allow KCSM to issue the bill of lading (Carta Porte) and the invoice, prior to the provision of the freight rail transportation service, including any service provided by third parties hired by customers and restrictions imposed by any Mexican Government entity.   Our expectation is that our customers are also working to be fully compliant so there will be no risk of delayed shipments or additional fees or penalties.  Shippers will reimburse and indemnify KCSM for any losses and damages caused, as well as for the cost and expenses incurred, as a consequence of the inaccuracy of the information provided to KCSM by them or by their representatives, including without limitation, for any detentions, penalties and fines determined by the tax and customs authorities.