Carta Porte #14 - Grace Period extended

March 10, 2022

We are pleased to share that the Mexican Tax Authority (SAT) has recently communicated an extension of the “grace period” to September 30, 2022, from its original period of March 31, 2022, during which time penaltiesⁱ related to the incorrect issuance of the complementary Carta Porte will not be enforced. This provision was published in the anticipated version of the Third Modification to the Miscellaneous Tax Rules of 2022 in the SAT web page on March 09, 2022, and can be found in the Second Article of the Publication here.

The Carta Porte changes apply to all shipping companies (cargo airlines, trucks, maritime, railroads, etc.). This applies to cross-border, international, and Mexico domestic shipments.

KCSM is continuing to work with our customers and partner carriers to be fully compliant in shipping by this extension date. To facilitate a seamless transition, all content, training materials, links, updates, dates, and communications related to Carta Porte can be found in the dedicated Carta Porte page in our Rail Resource Center on our website. Ultimately shippers shall be responsible at all times for the accuracy of the information provided by them or by their representatives (i.e. custom brokers) to KCSM and to the tax and customs authorities

This supersedes any provision to the contrary that may exist in any rule, tariff, rate, or contract previously published or entered by KCSM.

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.