Carte Porte - Mexican Tax Authority Waybill update #2

September 07, 2021

On July 14th we communicated that the Mexican Tax Authority (SAT) issued rules obligating Kansas City Southern de México (KCSM) and all shipping companies (cargo airlines, trucks, maritime, railroads, etc.) to include waybill information (complement carta porte) with the invoice for all merchandise shipped in Mexico. This applies to cross-border, international and Mexico domestic shipments.  

This program is unfolding with modifications continuing to occur as we approach the deadline. KCSM is continuing to work to adapt our systems to ensure compliance by the September 30, 2021 date imposed by the Mexican government based on the information we have on hand.   

In an effort to facilitate a smooth transition, we have outlined a few critical steps:

  • Customers should be prepared to provide the following information from the Carta Porte Products Reference File (Catalógo de productos carta porte) as issued by the Mexican Tax Administration Service (SAT): 
    1. Commodity code (Clave Producto)
    2. Hazmat code (Clave de producto Peligroso) and Packing type (Clave de designación)
    • For exports to USA/Canada, customers will also need to provide the following: 
        1. Customs Pedimento (export manifest or pedimento de exportación)
        2. UUID from CFDI supporting the international sales of goods
        3. Custom Tariff Code (Fracción Arancelaria)
      • For imports from USA/Canada, customers will also need to provide the following: 
          1. Customs Pedimento (import manifest or pedimento de importación)
          2. Custom Tariff Code (Fracción Arancelaria) 

        We continue to work with the Mexican authorities to determine if any additional information from the shipper is necessary beyond those listed above. As we learn more, we will share this information with you.   

        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. Our expectation is that our customers are also working to be fully compliant so there is no risk of delayed shipments or additional fees or penalties1.

        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.   

        Should you have any questions on this mandate, please don’t hesitate to contact our KCSM Customer Solutions team 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.

        1Shippers 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.