Transport CFDI with Foreign Trade Complement

In Mexico, the Foreign Trade Complement is a tax requirement when exporting goods abroad. This complement is added to a CFDI (Digital Tax Receipt) and can apply to two CFDI types:

• CFDI of type Ingreso (Income)

• CFDI of type Traslado (Transport)

This article focuses on the CFDI of type Traslado with the Foreign Trade Complement.

When is it used?

This CFDI is used when a person or company transports goods abroad without a sale. That is, it covers the movement of goods that do not generate income or taxes.

Common scenarios include:

• Returns of merchandise.

• Product samples or trial shipments.

• Transfers between companies within the same corporate group, without a sale.

Who issues it?

This CFDI can be issued by:

• The owner of the goods, or

• The carrier, depending on the situation.

The CFDI must be of type Traslado, since there is no sale involved and no taxes like VAT or income tax are generated.

What information should it include?

The Transport CFDI with Foreign Trade Complement must contain:

• Information about the issuer of the CFDI.

• Information about the recipient abroad.

• Reason for the transfer (e.g., return, sample, etc.).

• Owner’s details (required if the reason code is “05”).

• A detailed description of the goods.

• The export customs declaration number (pedimento).

• Tariff code and unit of measurement.

Example

A Mexican company sends 50 product samples to its branch in Colombia for quality testing. Since this is not a sale, the company must issue a Transport-type CFDI with the Foreign Trade Complement – Type Traslado to legally support the international shipment.

How is it different from the Income CFDI with the Foreign Trade Complement?

• The Ingreso-type CFDI with the complement is used when there is a sale of goods abroad.

• In that case, taxes such as VAT and income tax are generated.

• Example: selling products to a customer in the U.S.

In contrast, the Traslado-type CFDI is used when no commercial transaction occurs (e.g., samples, returns, internal transfers) and no taxes are applied.

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