In IMMEX plants, the transfer notice and Carta Porte get mixed in WhatsApp. Tower thinks “there is a document”; AP pays freight without knowing which layer covers the trip.
Why IMMEX and Carta Porte get confused
The notice answers: can these goods move under legal stay?
CFDI with Carta Porte answers who moved what, where, on which unit for the SAT.
Nearshoring raises volume; the error is treating both as the same PDF.
Decision table: notice vs CFDI + Carta Porte
Operational table (not a substitute for your tax advisor):
| Situation | Notice / regime | CFDI + Carta Porte |
|---|---|---|
| Carrier bills freight | Per IMMEX | Almost always Income + CP 3.1 |
| Own fleet between plants | Notice / internal control | Often Transfer + CP |
| AP releases payment | Origin/destination coherence | UUID + trip match required |
What to audit before paying freight
1) Lane order/rate 2) CFDI UUID + 3.1 complement 3) Locations/weight vs pedimento or notice 4) GPS/POD.
Guide: CFDI + CP + GPS + POD audit.
Typical tower and AP mistakes
Paying because “the notice already left” without carrier CFDI.
Filing the PDF and never opening the XML.
Splitting the IMMEX file from the shipment ID.
Related reading
Key takeaways5 points
- IMMEX notice ≠ CFDI with Carta Porte: goods regime vs transport service.
- If a carrier bills, AP almost always needs Income + valid 3.1 complement.
- Before paying: match pedimento/notice, locations, UUID, rate, and GPS/POD.
- Paying on PDF alone or “the notice already left” leaks tax risk and margin.
- OCL verifies on the buyer side; it does not issue notices or stamp CFDI.
Want to match IMMEX and freight before paying?
Usually no. The notice covers goods/regime; CFDI+Carta Porte covers the transport service for the SAT. They often coexist.
When there is no third-party billed freight (e.g. own fleet with transfer CFDI + CP as applicable). If a carrier bills you, you almost always need Income + CP. Confirm with your tax advisor.
Rate, CFDI+CP UUID, locations/weight vs pedimento or notice, and GPS/POD evidence. Without that match, AP pays blind.
No. Operational education. Obligations depend on regime and CFDI type.
No. OCL verifies on the buyer side before payment. It is not a PAC.