The world of freight transportation is constantly evolving, with security playing a crucial role in this process. In Mexico, the new bill of lading complement has become an essential tool for ensuring the traceability and control of goods in transit.
In this blog, Camprold, a specialist in NOMs procedures for importing goods, explains the importance of the new bill of lading complement and how it can benefit your company.
What is the Bill of Lading Complement?
The bill of lading complement is a digital document attached to the Electronic Invoice (CFDI) when goods are transported within national territory. This complement contains detailed information about the goods, their origin, destination, means of transport, and the parties involved in the operation.
Why is the Bill of Lading Complement Important?
The bill of lading complement offers several benefits for companies transporting goods:
- Increased Security: It allows for better control and monitoring of goods in transit, reducing the risk of theft, fraud, and forgery.
- Streamlined Procedures: It facilitates the management of the necessary permits and authorizations for transporting goods, preventing delays and additional costs.
- Improved Traceability: It enables the identification of the origin and destination of goods at any time, which aids in investigations in case of incidents.
- Reduction of Informality: It combats smuggling and tax evasion by ensuring that transportation operations are carried out within the legal framework.
Who is Required to Use the Bill of Lading Complement?
All taxpayers who transport goods within national territory by any means, including:
- Federal road transport
- Rail transport
- Maritime transport
- Air transport
The legislation that regulates the new bill of lading complement for transportation in Mexico is as follows:
1.- Federal Fiscal Code (CFF):
Article 29: Establishes the requirements that must be met by electronic invoices (CFDI), including the bill of lading complement.
Article 29-A: Specifies the data that must be included in the bill of lading complement.
2.- Miscellaneous Fiscal Resolution (RMF):
Rule 2.7.1.8: Defines the technical requirements for the issuance and receipt of the bill of lading complement.
Rule 2.7.7.1.1: Specifies the deadlines for the implementation of the bill of lading complement.
3.- Agreement Updating the Bill of Lading in Federal Road Transport and its Auxiliary Services:
This agreement establishes specific requirements for the bill of lading complement in the case of federal road transport.
4.- Publications in the Official Gazette of the Federation (DOF):
Various provisions related to the bill of lading complement, such as general foreign trade rules and CFDI completion guides, are published.
