The Complemento Carta Porte (CCP) is the fiscal document that every transport company operating in Mexico must understand thoroughly. Since the SAT (Mexico’s Tax Administration Service) made it mandatory in 2021, it has gone through several versions to reach the current 3.1, published on June 17, 2024 and mandatory since July 17 of the same year. For chemical and hazardous materials transport, the requirements are stricter — and the consequences of non-compliance range from fines to imprisonment.

This article explains what the CCP is, who issues it, what additional data it requires for hazardous materials, what the real penalties for non-compliance are, and how it applies to the daily operations of a specialized carrier.

What is the Complemento Carta Porte?

The Complemento Carta Porte is a digital fiscal document incorporated into the CFDI (Mexico’s electronic invoice) whenever goods or merchandise are transported within national territory. According to the SAT’s official portal, its purpose is to document the goods being transported, their origin and destination, intermediate points, and the means of transport used — whether by road, rail, air, or sea.

The current version is 3.1, which introduced significant changes from 3.0: a new node for customs regimes, updated hazardous materials fields aligned with the IATA 67th edition list, and automatic validations by PACs (Authorized Certification Providers) that reject non-current product codes or invalid postal codes. In January 2026, the SAT updated the CCP 3.1 catalogs with new customs pediment codes, corrected product descriptions, and updated hazardous materials classifications.

The legal basis for the CCP is found in Articles 29 and 29-A of Mexico’s Federal Tax Code (CFF), along with rules 2.7.7.1.1., 2.7.7.1.2. and subsequent rules in the Miscellaneous Fiscal Resolution (RMF).

Who issues the Carta Porte and when?

Revenue CFDI (Ingreso) with CCP — issued by the carrier (such as TRESAL) when providing transport services to a third party. This is the most common scenario in specialized chemical transport: a manufacturer hires a carrier, and the carrier issues the revenue invoice with the complement.

Transfer CFDI (Traslado) with CCP — issued by the cargo owner when transporting with their own vehicles.

In both cases, the CCP must be issued before transport begins. The driver must carry the printed or digital representation throughout the entire journey. Without this document, merchandise cannot legally travel on federal highways.

Carta Porte and hazardous materials: additional requirements

Transporting chemical products classified as hazardous materials requires additional CCP data not applicable to general cargo. Under NOM-002-SCT/2011, hazardous materials are classified per the UN system into nine classes. TRESAL primarily transports Class 3 (flammable liquids) and Class 8 (corrosives).

For hazardous materials, the CCP must include:

CveMaterialPeligroso: the material’s code per the SAT’s c_MaterialPeligroso catalog, corresponding to UN numbers
Packaging: container type (for bulk transport, stainless steel tank trucks)
Material description: official transport name per NOM-002-SCT/2011
SICT permits: the carrier’s hazardous materials transport permit number

As Contyquim notes in its analysis of CCP challenges for the chemical industry, correct hazardous material classification is critical: the hazard level, SAT code, and packaging type must all be accurately recorded in the complement.

What happens if you don’t comply?

Penalties for CCP non-compliance are real and escalated. According to the SAT’s FAQ document and Articles 83 section VII and 84 section IV of the CFF:

Fine for issuing CFDI without CCP: MXN $400 to $600 per invoice issued without the complement
Fine for not presenting CCP during highway inspection: MXN $880 to $17,030 per event
Non-deductibility: freight costs without a valid CCP cannot be used for tax deductions
Cargo seizure: authorities may retain merchandise if legal possession cannot be proven
Prison terms: Articles 103 and 104 of the CFF contemplate 3 to 6 years when goods are transported — especially hazardous materials — without the corresponding CFDI with CCP

The severity increases for hazardous materials: transporting regulated chemicals without proper documentation triggers not only fiscal penalties but also SICT infractions under NOM-012-SCT-2-2017.

Version 3.1: What Changed

Version 3.1 of the CCP, mandatory since July 2024, introduced changes that directly affect daily operations for chemical transporters. It was not a cosmetic update — it modified the complement structure, updated the reference standard for hazardous materials, and added 39 new attributes (from 141 to 180 total).

Customs regimes: from single field to multiple node

Before 3.1, the customs regime was a single attribute where you could only register one regime per shipment. Now it is an independent node (RegimenesAduaneros) that allows up to 10 simultaneous regimes. This matters when a shipment involves goods under different customs treatments — for example, products under definitive import (IMD) alongside products in fiscal deposit (DFI). The most common regimes in chemical transport include definitive import (IMD), temporary import (ITD), fiscal deposit (DFI), internal transit (TII), and international transit (TIE). The complete catalog is available as c_RegimenAduanero on the SAT portal.

Hazardous materials catalog: 2,346 updated records

The CveMaterialPeligroso field was updated to reference NOM-002-SCT-SEMAR-ARTF/2023 (which replaced NOM-002-SCT/2011 in February 2024). This update added 60 new codes to the c_MaterialPeligroso catalog, which now contains 2,346 records. In practice, this means chemical products that previously had no specific SAT code now have one. For example, if you transport a solvent or acid that previously required a generic classification, there is now likely a dedicated code with its corresponding UN number. Verifying that your code matches the current catalog is critical: if the PAC detects an invalid code, it will reject the stamping and your shipment cannot depart.

IdCCP: traceability across systems

The IdCCP is the unique identifier that links each Carta Porte to its parent CFDI. Starting with version 3.1, this identifier must follow the UUID standard RFC 4122 (36 alphanumeric characters separated by hyphens, such as 550e8400-e29b-41d4-a716-446655440000). The format change facilitates traceability between shipper, carrier, and SAT systems, enabling automatic cross-referencing between platforms. Additionally, the SAT clarified that the IdCCP must not be transmitted in the DODA (Customs Operations Document), which resolved a common point of confusion in foreign trade operations.

Automatic PAC validation

PACs (Authorized Certification Providers) are the companies authorized by the SAT to validate and stamp CFDIs. Starting with 3.1, PACs automatically validate that the merchandise codes registered in the CCP exist in the current SAT catalog before stamping the receipt. This reduces errors — but it also means that a shipment with outdated or incorrect codes will be automatically rejected, without human intervention. For a chemical transporter operating with dozens of different products, keeping codes updated in the invoicing system is not optional.

How TRESAL handles Carta Porte

At TRESAL, CCP issuance is part of the standard operational process for every transport service. Our system generates the revenue CFDI with Carta Porte complement before the unit leaves the base, including all required hazardous materials data: UN classification, SAT code, SICT permits, and driver data with a federal Type E license.

With over 38 years in specialized chemical transport, we have processed thousands of shipments with CCP — from Class 8 corrosive acids to Class 3 flammable solvents and food-grade products. Proper CCP issuance is not just a fiscal requirement; it is part of the compliance chain that includes ISO 9001:2015 certification, interior tank truck washing, and ongoing driver training.

Frequently asked questions

Does Carta Porte apply to all transport?

No. The CCP is mandatory when using federal highways. Light cargo vehicles (smaller than type C2) that do not travel more than 30 km on federal highways are exempt, per RMF rules 2.7.7.2.1 and following.

What additional data does a hazardous materials shipment need?

The hazardous material code per the SAT catalog (based on UN numbers), packaging type, official material description per NOM-002-SCT/2011, and the carrier’s SICT permit number.

What is the current version?

Version 3.1, mandatory since July 2024. Catalogs were last updated in January 2026.

Must the driver carry the CCP in print?

Yes. The printed or digital representation of the CFDI with CCP must accompany the merchandise throughout the entire journey. Without it, authorities can impose fines and seize the cargo.

Author: Michel Cohen, Director General of TRESAL — 38 years of experience in specialized chemical transport in Mexico.

References

SAT — Complemento Carta Porte Portal
SAT — CCP FAQ (PDF)
NOM-002-SCT/2011
NOM-012-SCT-2-2017
Federal Tax Code (CFF), Articles 29, 29-A, 83, 84, 103, and 104
Contyquim — CCP challenges for the chemical industry