New complement for a Bill of Lading
Last May 3, 2021, the First Amendments to the Miscellaneous Tax Resolution for 2021 were published in the Federal Official Gazette, which created the obligation to issue a complement called a Bill of Lading, which must be prepared together with the Type “T” transferred Online Digital Tax Receipt (CFDI) and which must be attached for the carriage of goods.
The owners of domestic goods can accredit the carriage of such goods by means of a “Transfer CFDI”, to which the Bill of Lading must be added, which must be issued by the owner of the goods, broker or transport agent, according to who perform the transfer and this will be the way of proving the possession and transfer of goods or merchandise.
The Bill of Lading arises due to the need to establish the control and traceability of the transfer of goods in Mexican territory using the different lines of communication, such as federal highways, by sea, railroads, by air, etc.
In the case that the goods or merchandise are transferred by different means of transport, the means of transport can be registered in a single receipt, either as owner, service provider or transport agent.
The Bill of Lading will come into effect on June 1, and it will be mandatory once 120 calendar days have passed from its effective date (i.e., October 1, 2021).
For federal haulage, it is necessary to have the permit number provided by the Secretariat of Communications and Transport (SCT); in addition to the requirement of stating the insurance and the license plate number of the vehicle in which the goods will be transported.
When the transfers are performed by sea, the registration number of the vessel, the identification number assigned by the International maritime Organization, name of the shipping agent, and the registration of authorization as a shipping agent issued by the SCT must be attached to the CFDI.
Want to know more?
José Jiménez Bañales Tax Lead Partner Mexico City
