As you well know from the 1st of September 2021 will be obligatory to issue the complement of Bill of Lading to the bills of transfer and entry in the transport of goods, with this it is sought to combine the contraband, illegal imports and the illegal entry of goods into the national territory. The sat determined that the merchants should issue together with the bill of shipment the supplement of Bill of Carriage in order to prove that they have authorization for the movement of their products.
If it is done through a third party, that is, customs agent or logistic, these same ones will be who the CFDI of transfer with its complement.
It should be noted that this supplement will have to be issued for each of the transport services provided, if an invoice breaks down several services, a supplement will have to be issued for each of them.
Legal basis: articles 29 and 29-A of the Federal Fiscal Code, rules 126.96.36.199 and 188.8.131.52 of the Miscellaneous Fiscal Rule.