Carte Porte - Mexican Tax Authority Waybill update #4 – SAT commodity code confirmations

October 26, 2021

We last communicated on September 29th to share the news that the Mexican Tax Authority (SAT) has delayed the implementation of the Carta Porte changes until December 1, 2021 from its original September 30, 2021 date. As you know by now, 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 on adapting our systems to be ready by the newly established date of December 1, 2021, as set by the Mexican government.    

Action requested: 
By now, your sales and marketing representative should have reached out to you to confirm our mapping of the STCCs you ship to the new SAT commodity code catalog. This is our interpretation which was developed in conjunction with our Mexican rail colleagues to facilitate the transition to the new Carte Porte requirements. It is critical that each of our customers review and confirm the STCC to SAT commodity code mapping guide that we’ve prepared. IT system testing will begin on November 1st, 2021. As such, to ensure we – KCSM and our customers – are fully compliant by the December 1st date, having your confirmation and/or requested deviations to this guide by October 31st is key to a successful test and a positive indicator for a seamless transition to the Carta Porte requirements. Our goal is to hear from 100% of our customers. A lack of response on your part will be interpreted as your agreement to our proposed mapping and we will proceed with testing the system changes as planned.  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. Please review the mapping guide of STCC to SAT commodity code here.  

As you are aware, the Carta Porte requirements are mandatory for all shipping companies in Mexico as established by the Mexican government. Therefore, these changes supersede any provision to the contrary that may exist in any rule, tariff, rate or contract previously published or entered by KCSM, including special invoicing. The Carta Porte changes will result in a significant increase in the number of customer invoices. As a result, KCSM will no longer be able to accommodate customer requests to upload invoices or perform other non-standard invoice processes. For those who have been receiving special invoicing, a communication was sent out to you on October 14th outlining the discontinuance of this service, effective December 1st.  

We continue to work with the Mexican authorities to determine if any additional data from the shipper is necessary beyond what has been previously communicated. 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 will be no risk of delayed shipments or additional fees or penaltiesⁱ.

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