MEXICO: RELEASE VERSION 3.0 CARTA PORTE

Maria del Carmen
September 28, 2023

On September 25, 2023, the tax authority in Mexico (SAT) published Version 3.0 of the Carta Porte Supplement on its portal with some adjustments.

With Version 3.0, among other adjustments, we can see as the most relevant the incorporation of 7 catalogs: RegimenAduanero, RegistroISTMO, SectorCOFEPRIS, FormaFarmaceutica, CondicionesEspeciales, TipoMateria and DocumentoAduanero.

For foreign trade operations, fields such as:

  • TypeMatter
  • DescriptionSubject

The Pedimento Section was replaced by Customs Document and their respective fields were incorporated to identify the type, number, Tax ID of the importer, etc.

With this version, a new two-dimensional barcode is introduced that will accompany the printed representation of the Carta Porte. Technical documentation is available at:

Trámites y Servicios (sat.gob.mx)

It is important to note that the authority has not yet ruled on the coexistence of both versions, nor does it yet have the updated Filling Guide of the said complement, so we will continue monitoring these changes.

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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