Progress of the SAT on the entry into force of the CFDI CCP (Carta Porte).

Criteria Highlights

Inland transportation in Sea or Air customs.

The SAT confirms that land transportation that enters a maritime or air customs office to present the goods before the MSA, is NOT considered an international transportation, therefore, the CFDI CCP that is issued must not declare the customs declaration number or the tariff fractions. Likewise, it clarified that the fiscal folio of this CFDI CCP is the one that must be declared when generating the DODA or PITA.

Domestic transportation

For domestic transportation of goods of foreign origin, it is not mandatory to declare the customs declaration number or the tariff items in the CCP of the CFDI.

Maritime-Rail Transportation

In this type of transportation, the SAT will review the cases where the Customs Broker will be exempted from declaring the fiscal folio of the CFDI CCP in the DODA.

Validation of CFDI CCP

The SAT informed that it is developing a validation in the system, in order to verify that the fiscal folio of the CFDI CCP that is declared in the DODA, is in force and that the CCP has been added.

IMMEX Operations

The declaration of the IMMEX program number *(as part of the description of the goods in the CCP),* must only be registered in the CFDI CCP when it is an international transport. In the case of domestic shipments by IMMEX companies, there is no obligation to declare the program number as part of the description of the goods in the CCP.

Issuer of the CFDI CCP

A FAQ will clarify that the person who issues the CFDI with CCP and/or whoever contracts the transportation service is obliged to provide the fiscal folio of this document to the Customs Broker, in order for it to be declared in the DODA or PITA.

Closing of consolidated customs declaration

In these operations, it will not be necessary to declare the fiscal folios of the CFDI CCP used in the transfer of goods of each consignment* (The second paragraph of the current “Frequently Asked Question” number 45 will be eliminated)

Presentation of goods before the MSA

The SAT clarified that the exceptions *(Local transfer or Federal jurisdiction sections for the transfer of goods and/or merchandise),* to issue the CFDI without the CCP; do not apply to the transportation that presents the merchandise before the MSA. He also informed that a modification to the RMF is planned to clarify this situation, as well as a frequently asked question.

Printed representation CFDI CCP

The SAT indicated that the carrier may carry a physical or digital printout of the CFDI CCP, and it is not mandatory to present it only in printed form.

IDCCP

The creation of the IDCCP *(folio of the CCP version 3.0), *is with the purpose that this data is declared in the future when generating the DODA, reason why the SAT is working in the corresponding development.

Version 3.1. CCP

The SAT is working on version 3.1 of the CCP *(publication in March-April 2024),* the objective of which is to address several areas of opportunity *(declare several customs regimes, consolidated cargo transportation, among others)

Departure Date/ Arrival Time

Regarding this attribute, the authority will review what should be understood by “estimated” date and time of departure or arrival of goods and/or merchandise from origin or destination.

Questions

In the case of foreign carriers that are not required to issue the CFDI CCP, what information will be declared in the DODA/PITA?

The field related to the fiscal folio of the CFDI will be left empty.

In maritime export operations, when the customs declaration is presented to the MSA and neither the merchandise nor the transportation is presented, is it mandatory to have a CFDI CCP?

No. For these operations a CFDI CCP is not required, since a vehicle with the merchandise is not presented to the MSA.

what legal weight do the frequently asked questions have, before any act of authority?

Frequently Asked Questions cannot be considered as a legal basis, notwithstanding the above, the customs authority discloses them as guidance criteria.

If we have a DODA made with a fiscal folio of the CFDI CCP, and the latter is cancelled after having generated the DODA, should the DODA be cancelled and a new one generated?

It was commented that in case the DODA has not been modulated, the DODA and the CFDI-CCP must be corrected, in order to have the correct information, however, if it is after the modulation, since the DODA has already been modulated, only the CFDI-CCP can be corrected.

what is the UUID?

It is the fiscal folio of a CFDI

In the case of logistics companies that subcontract transportation, what is the fiscal folio of the CFDI CCP that must be provided to generate the DODA / PITA?

The fiscal folio of the CFDI CCP that must be declared when generating the DODA or PITA, will be the one issued by the transportation company that provided the goods transportation service.

There are carriers that have national and foreign plates, the service is provided by a Mexican company and the payment is received abroad, in this case, what should I do?

Considering that the Mexican company provides the freight transportation service, it has the obligation to issue a CFDI CCP (regardless of the fact that the payment for the services is made abroad).