Background

The Mexican Tax Administration Service (SAT) has used the Comprobante Fiscal Digital por
Internet (CFDI) system as an essential part of the tax compliance framework. The CFDI
system, initially implemented in its earlier versions, has undergone significant changes over
the years, culminating in introducing the Carta Porte supplement to enhance the traceability
of goods transported within Mexico.

Original Implementation of CFDI

The Carta Porte supplement was officially released on May 1, 2021, with its implementation
date set for September 30, 2022. This supplement marked a significant step in Mexico’s
efforts to combat tax evasion and smuggling.

Import Changes and Additional Requirements

• New Product Category Codes: Effective January 1, 2024, these new data elements are required to classify products in the CFDI system. They differ from the Harmonized Tariff Schedule codes used for international trade. The category codes in the CFDI are for domestic tax and audit purposes. They are separate from the HTS codes used in customs declarations.
  • Category Code Reporting: requires detailed product descriptions and
    categorization. Importers must now maintain a dual classification system for
    international trade and domestic tax compliance
• Introduction of Carta Porte 3.0: Effective from March 31, 2024, this version
  includes significant changes in data requirements, including the declaration of
  information depending on the mode of transport.

Non-compliance with these updated requirements can result in significant penalties.
Accurate and detailed reporting of product descriptions, categories, and the new category
codes is crucial for customs processing and legal compliance.

Marken Mexico is actively supporting importers and exporters in Mexico by providing expert
guidance to ensure their compliance with the new CFDI reporting requirements. Marken is
also assisting in navigating the process of identifying and declaring the appropriate Product
Codes.

Please contact our Marken team at Tradecompliance@marken.com if you have any
questions.