Publication of the Agreement by which the Bill of Lading in Federal Motor Carrier and its auxiliary services is updated; And the Fourth Resolution of Modifications to the Miscellaneous Tax Resolution for 2021.

Mexico City, December 21st, 2021

DISCUSSED TOPICS:

COMPLEMENT BILL OF LADING WILL BE CONSIDERED AS THE TRADITIONAL BILL OF LADING IN MÉXICO.
NEW MANDATORY CONDITIONS FOR TRANSPORTATION AGREEMENTS IN MEXICO
CONFIRMATION OF THE DATE OF ENTRY INTO FORCE FOR JANUARY 1, 2022.

Secretariat of Infrastructure, Transport and Communications
–
Secretariat of Finance and Public Credit

Publication of the Agreement by which the Bill of Lading in Federal Motor Carrier and its auxiliary services is updated;
And the Fourth Resolution of Modifications to the Miscellaneous Tax Resolution for 2021.

Dear Clients and Friends,

As we have reported so far, the provisions issued by the Secretariat of Finance and Public Credit regarding the emission of the Income CFDI, Transfer CFDI, as well as the Complement Bill of Lading added to such CFDIs, will enter effectively into force on January 1st, 2022. In the terms of the Miscellaneous Tax Resolution for 2021 and the First, Second and Third Resolution of Modifications to said Resolution, these tax documents, as applicable, must accompany the cargo during its journey in Mexico (either printed or digital version), in order to certify the transport services and verify the legal stay of the cargo in Mexican territory.

From the first signs of the creation of the figure of the Complement Bill Of Lading, federal motor transport service providers and the different chambers and associations of the sector commented on the increase of administrative burden that the emission of the Complement Bill of Lading would entail, specially when there already is a Bill of Lading issued in Mexico to verify transportation services under the terms of the Federal Highway, Bridges and Motor Transport Law and the Rules for Federal Motor Transport and Auxiliary Services.

In response to the above, on December 16th, 2021, the Secretariat of Infrastructure, Communications and Transportation (the “Secretariat”) published in the Official Gazette of the Federation the “Agreement by which the Bill of Lading is updated in Federal Motor Transport and its auxiliary services”, through which the following is provided:

Article 1. Regarding the terms of the applicable legislation, from the beginning of the enforceability of the Complement Bill of Lading that must be incorporated into the corresponding CFDI, the Secretariat will consider said Complement as the traditional Bill of Lading, regarding the rules 2.7.1.8. 2.7.1.9., 2.7.1.51., 2.7.1.53., 2.7.1.55., 2.7.1.56. and 2.7.1.57. of the Miscellaneous Tax Resolution for 2021 and its subsequent updates, avoiding the unnecessary emission of both documents for the same transport service.
Article 2. Regarding the foregoing, the Complement Bill of Lading will be considered as the legal title of the contract between the Carrier and the “Shipper”, “Sender” or “User” that contracts the services, specifying that the issues that occur due to the transport service will be decided in accordance to the content of said Complement, and having the role of proof of the reception or delivery of the cargo.
Article 3. In addition to the compliance faculties conferred to the National Guard, when the cargo is transported through general lines of communication, the Secretariat (through the General Direction of Federal Motor Carrier and the SCT Centers of each State) may verify the compliance of Service Providers regarding the provisions of the Complement Bill of Lading, through verification centers and / or inspection visits, in accordance with the applicable regulations.
Article 4. The terms and conditions of transportation service that is provided in any modality by the roads and bridges of federal jurisdiction, will be consigned in the clauses of the services agreement that the Bill of Lading covers, which are mandatory for all carriers and will form an integral part of the Transfer or Income CFDI with a Complement Bill of Lading. The new clauses are defined in the Sole Exhibit of the Agreement.

Among the most relevant provisions described in these new clauses we find the following:

4° Clause	The Carriers are obliged to refuse the transport of the goods when the Sender does not deliver the documents required by law to carry out the service.
5° Clause	In cases in which the Carrier suspects falsehood in the declaration of the content of the cargo, they may carry out a review of the cargo before witnesses, and with the assistance of the Sender or the consignee, or if they are not present, with an inspector of the Secretariat of Communications and Transportation.
6° and 7° Clauses	The Carrier will only be obliged to carry out one attempt to deliver the cargo, and in the event that it is not received, the cargo shall be made available to the consignee in the warehouses indicated by the Carrier. After 30 days, the Carrier may dispose of the cargo though public auction under the terms of the Commercial Code.
9° and 10° Clauses	If the Sender desires to make Carrier liable for 100% of the cargo value, Sender must pay an additional charge equivalent to the cost of the risk premium of the insurance contracted by Carrier. When the price of the freight does not include this additional charge, the liability of the Carrier will be limited to the amount equivalent to 15 UMAS (as described in Mexican Legislation) per ton or the proportional part that applicable in the case of shipments of less weight.
11° Clause	The price of the transport must be paid at origin, unless agreed between the parties paying at destination.
12° Clause	If at the time of delivery there is cargo missing or damaged, the consignee may formulate his claim in writing to the Carrier within the following 24 hours.
15° Clause	The Sender is obliged to verify that the cargo and the vehicle transporting it complies with the maximum weight and dimensions established in NOM-012-SCT-2-2017, being jointly liable for the infractions and fines imposed by the SICT or the National Guard to the Carrier.

Article 5. For the interpretation of dispositions not covered in the Agreement, as well as in the conditions contained in its Sole Exhibit, they shall be submitted to the consideration of the Secretariat of Infrastructure, Communications and Transportation, through the General Direction of Federal Motor Transportation.
Second Transitory Article. The “Notice that approves the models of […] Bill of Lading or Digital Proof of Transport of Goods (CFDI) that authorizes the federal motor transport service of cargo on roads and bridges under federal jurisdiction […]” published in the Official Gazette of the Federation on December 15th, 2015 is REPEALED.

Lastly, we inform you that the provisions contained in the Agreement that we explore in this communication will come into force once the emission of the Income CFDI, Transfer CFDI, as well as the Complement Bill of Lading is mandatory for Service Providers, in the terms of the Miscellaneous Tax Resolution for 2021 and its related documents. For the purposes of the foregoing, is important to mention that on December 21st, 2021, the Secretariat published in the Official Gazette of the Federation the Fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021, stipulating in its Third Article the amendments to the Tenth First Transitory Article of the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021, establishing that for the purposes of rules 2.7.1.8., and 2.7.1.9., the use of the Bill of Lading Complement, will be mandatory from JANUARY 1ST 2022.

Best regards,.
Sesma, Sesma & McNeese