Interfactura informs you that on May 13, 2025, the THIRD Resolution of Modifications to the Miscellaneous Tax Resolution for 2025 and Annexes 1-A, 3, 11, 14 and 15 was published in the Official Gazette of the Federation (DOF). This resolution includes, among others, important changes in Section 2.7.7. Regarding the issuance of CFDI with a Bill of Lading complement, Subsection Motor Transport Sector in the following section:
Rule 2.7.7.2.7. CFDI (Financial Transfer Document) covering the transportation of goods for definitive export carried out by own means
For the purposes of Article 29, penultimate paragraph of the CFF (Financial Transfer Code), the owners, possessors, or holders of goods and/or merchandise for definitive export may prove their transportation within national territory, considering the following:
If said subjects transport their goods and/or merchandise by their own means to a warehouse or distribution center located abroad, they may prove said transfer by means of a printed representation, in paper or digital format, of the transfer-type CFDI issued by them, to which they must include the Carta Porte (Carriage Bill) supplement.
In the event that a change in mode or means of transport is made for the border crossing and it does not belong to the owner of the goods and/or merchandise, the contracted carrier must issue an income-type CFDI with a Carta Porte complement, recording the data of the new mode or means of transport, relating to the transfer-type CFDI referred to in the previous section. Otherwise, if the mode or means of transport that changes for the border crossing belongs to the owner of the goods and/or merchandise, it must only issue a transfer-type CFDI with a Carta Porte complement, relating the initial CFDI.
For the purposes of this rule, the fiscal folio of the CFDI with Carta Porte complement that will be transmitted for the customs clearance of the goods referred to in rules 2.4.12. and 3.1.33. of the RGCE, will be the one that covers the transfer of the goods and/or merchandise at the border crossing..
CFF 29, RMF 2.7.7.1.2., RGCE 2.4.12., 3.1.33
If you would like to see the details of the 3rd RM to the RMF 2025, please click the following link:
