The corp 131 final bundle equips the ground-transport operator and warehouse worker of a 3PL operator compliant with SAT's Carta Porte 3.0 complement. Reflective vest with NFC code, industrial helmet, pre-trip inspection backpack, physical SICT and Carta Porte compliance manual. The CFDI 4.0 invoice goes with 16% IVA or 0% under IMMEX regime when applicable, with mandatory Carta Porte 3.0 complement since 2024.
SAT introduced the Carta Porte complement as mandatory for every invoice covering merchandise transport through Mexican territory, with version 3.0 in force since 1 January 2024. The 3PL (third-party logistics) operator providing transport, warehousing, distribution and cross-docking services must issue CFDI 4.0 with the Carta Porte 3.0 complement for each service provided, with data on the carrier, vehicle, trailer, operator, origin, destination, merchandise, weight, value and pedimento key when crossing the border.
The Mexican 3PL corporate runs four typical operations: general cargo transport (full truckload and less-than-truckload), specialised cargo transport (refrigerated, hazardous, construction materials), warehousing and distribution (cross-docking, fulfillment, last-mile), and value-added services (labelling, packaging, assembly). The corp 131 final bundle equips the operator who runs pre-trip inspection, cargo handling, delivery to recipient, and evidence logging (photos, signatures, geolocation).
The fiscal regime of the 3PL operator operates under Article 27 LISR as logistics-operation expense with 100% deductibility. The CFDI 4.0 invoice carries 16% national IVA, with 0% IVA when IMMEX regime applies (case of temporarily imported merchandise for re-export). The Carta Porte 3.0 complement is attached to each transport-service invoice, with vehicle, operator and route data in XML format signed with SAT digital seal.
The 3PL corporate with national presence runs scheduled deliveries per site or per distribution centre. Delivery goes to the distribution centre or operator home with specialised carriers and 1–3 day transit for urban deliveries, 3–5 days for smaller-city or cross-country route deliveries. The invoice goes per delivery with per-piece and per-site breakdown.
The kit ships in a bag with the 3PL operator's seal and the operator's name for personal use during the compliance cycle. Each piece carries the engraved operator RFC and SICT identification code.
1200D polyester reporter-style vest with 3M Scotchlite reflective tape on chest, back and sides, Velcro front closure, phone and ID pocket. NTAG215 NFC chip integrated in top pocket with operator data (RFC, licence number, blood type) readable with phone. Embroidery of 3PL logo and operator code. Orange, yellow or green. NOM-026 signage compliant and NOM-017 PPE compliant.
Type II Class E HDPE helmet, 6-point suspension with ratchet adjustment, 4-point chinstrap, side accessory slot. White for coordinators, yellow for operators, orange for visitors, blue for supervisors. Engraving of 3PL logo, operator RFC and identification code. NOM-009-STPS-2011 head-protection compliant. Impact and UV-resistant material.
600D polyester backpack with specific compartments for pre-trip inspection: LED flashlight, 5m measuring tape, brake-band gauge, nitrile gloves, tyre-inspection wedge, printed inspection form. Padded straps, mesh back. Silkscreen of 3PL logo and operator code. Black, navy blue or Oxford grey. Light-rain and road-dust resistant.
Manual printed on FSC-certified paper, 180 pages, soft cover, A5 format, content: pre-trip inspection protocol, step-by-step Carta Porte 3.0 completion, SAT merchandise codes, transport keys, SICT operator requirements, in-route incident management, NOM-035 and LFPDPPP regulatory framework. QR code to updated digital manual. Limited print run with version seal and validity date. Distributed to each 3PL operator.
The corp 131 final bundle invoices under USO CFDI D02 when booked as training expense, or I08 when booked as logistics-operation expense. The invoice carries 16% national IVA with operating-expense deductibility. For corporates under IMMEX regime (case of temporarily imported merchandise), the transport-service IVA is set at 0% with Free Zone complement. For interstate operations with Carta Porte, the complement is attached with vehicle, operator and route data.
The 3PL corporate deducts the kit as logistics-operation expense under Article 27 LISR. The CFDI 4.0 invoice serves as supporting documentation of the expense reported in the SAT audit. The Carta Porte 3.0 complement is mandatory for every transport-service invoice since 2024; without the complement, the invoice is not deductible and can be flagged by SAT. SAT audit verifies compliance with road operations and document reviews.
For corporates with international operations, the kit ships within national territory with MXN invoicing. When the operator resides in the US or Canada and runs cross-border routes, the kit ships to the operator home with international carrier (DHL Express Worldwide or FedEx International Priority) and the invoice goes with 0% IVA for export. The spend is deducted as logistics operation in Mexican permanent establishment.
The Mexican 3PL corporate runs a compliance calendar: annual SICT permit renewal, semi-annual SAT audit, quarterly internal audit, annual mandatory training for operators (40 hours on handling, safety, regulation). The corp 131 final bundle ships to each new operator on hire and renews annually or when the previous kit is lost.
The corporate with 50 to 1,000 operators runs scheduled deliveries per distribution centre or region. Delivery to distribution centre runs with specialised carriers (DHL, Castores, Tresguerras) with 1–3 day transit for urban deliveries, 3–5 days for smaller-city or cross-country route deliveries. The invoice goes per delivery with per-piece and per-site breakdown.
Production runs 15 to 18 business days for series of 50 kits or more, with 20 to 25 days for series above 500 kits. For urgent deliveries (new operator with immediate start), we run a minimum batch of 20 kits with 8–10 business days production time. Urgent delivery operates with extra charge for reduced production time and insured express carrier.
Yes. SAT introduced the Carta Porte complement as mandatory since 1 January 2024 for every invoice covering merchandise transport through Mexican territory. Version 3.0 includes carrier, vehicle, trailer, operator, origin, destination, merchandise, weight, value and pedimento key data. Without the complement, the invoice is not deductible. SAT audit verifies compliance with road operations.
Yes. The vest's NFC chip allows the supervisor or SAT auditor to read operator identification (RFC, licence, blood type) by touching the phone on the pocket. This speeds up customs or road inspection and reduces manual inspection time. Information is stored on the NFC chip with write protection requiring administrator authorisation to modify.
Yes. The backpack carries the basic pre-trip inspection instruments per NOM-012-SCT-2-2017: LED flashlight for night inspection, 5m measuring tape, brake-band gauge, nitrile gloves, tyre-inspection wedge, 22-point printed inspection form. For corporates requiring additional instruments, we run an extended version with torque wrench and infrared thermometer at extra cost.
Yes. For 3PL corporates with cross-border operations (Laredo, Nuevo Laredo, Ciudad Juárez, Tijuana, Nogales, Matamoros), we ship the kit to the operator home in the US or Canada with international carrier. The CFDI 4.0 invoice goes with 0% IVA for export and the corresponding pedimento is attached. The kit complies with DOT and FMCSA requirements for border-crossing operators.
Yes. For 3PL corporates with 100 to 5,000 operator headcount, we run mass deliveries with safety stock. The annual contract includes replacement for lost or damaged kit with 5 business days response time. The invoice goes per delivery with per-operator and per-RFC breakdown. For 3PLs distributed across multiple distribution centres, we run per-site deliveries with specialised carriers and coordinated transit time.