The introduction of the Carta Porte (CCP) could have implications for logistics in the transportation industry.
Global transportation of goods directly and indirectly affects a country's economy. Food, medicines, fuel, money, raw materials, and finished goods are transported using various modes of transportation.
Due to the sector's relevance, different countries invest significantly in their communication infrastructure and create legal regulations for operating various modes of transport. They also establish regulations related to tax burdens caused by providing transport services.
In Mexico, various government agencies collaborate to exchange information about goods transported through the country. The information exchanged includes:
- The means of transportation used for transporting goods,
- The type of goods being transported,
- Their origin and customs regulations.
The above aspects serve to properly control the legal stay of goods in Mexico and inform about the country's infrastructure needs and requirements to ensure efficient and safe transport.
In this context, in 2021, the Ministry of Communications and Transport (SCT) and the Tax Administration Service (SAT) approved a document (Freight Supplement) that natural and legal persons transporting goods within the country must carry for the accreditation and protection of the goods being transferred. This document includes information about the origin and destination of goods being transported by land, air, sea, or river. This new format was named "complemento carta porte" (CCP).
Statistical information on transportation in Mexico
According to the Ministry of Economy on the DataMéxico portal, the transportation, postal, and warehousing sector contributed 1.82 trillion pesos to the annual GDP in the fourth quarter of 2023, which accounts for 2% of the country's total GDP. The Ministry also reported that there are a total of 11,861 companies whose main activity is freight transport.
In the 2019 Economic Census conducted by the National Institute of Statistics and Geography (INEGI), it was reported that gross revenues from federal highway transportation amounted to approximately 182 billion pesos. The states of Nuevo León contributed approximately 29 billion pesos and the State of Mexico contributed around 19 billion pesos, making them among the largest contributors to these revenues.
Based on the concepts and comparison of different transportation modes, here are the revenue figures for the delivery of goods and services in the transport sector for the year 2022:
1. Air transport received a total of 195,026,724.00 pesos.
2. Rail transport amounted to 79,915,310.00 pesos.
3. Freight transport amounted to 236,163,974.00 pesos.
4. Special freight transport amounted to 161,030,529.00 pesos.
5. Freight brokerage services amounted to 553,312,401.00 pesos.
Additionally, according to the press release from INEGI on December 6, 2023, derived from the results of the 2022 annual transport survey, relevant data and figures of the transport sector were published. The sectors that contributed the most to the total revenue from the delivery of goods were:
- Freight transport with 27.3%,
- Regular air transport with 22.6%, and
- Special freight transport with 18.6%.
These figures highlight the significance of freight and cargo transport in Mexico based on the presented data.
Legal Framework of Various Modes of Transportation
In the realm of taxes and foreign trade, the primary laws that establish regulations for transportation and now also for the Frachtbriefergänzung (complemento carta porte) are found in the "Código Fiscal de la Federación" (Federal Fiscal Code), the Value Added Tax Law, the Customs Law, and the General Rules on Foreign Trade (RGCE).
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