La LCO fue actualizada por última vez el 21/feb/2025
Chapter contents
Conector XML Complemento Comercio Exterior 2.0 (Foreign Trade 2.0 Complement)
The Tax Administration System (SAT) recently released the documentation for the new version of the Comercio Exterior 2.0 (Foreign Trade 2.0 complement) that is mandatory as of January 18, 2024.
The complement must be used by taxpayers who ultimately export merchandise with the customs declaration code “A1”, in accordance with rule 2.7.1.22. of the current Miscellaneous Tax Resolution, in relation to the General Rules of Comercio Exterior (Foreign Trade) 3.1.35. and 3.1.36., also in force.
It will also serve to incorporate information on the type of operation, tax identification data of the issuer, receiver or recipient of the merchandise and the description of the exported merchandise.
Solución Factible® is preparing the necessary scenarios to make the transition to this new version easier for you.
Relevant nodes of the new version
The new version of the complement incorporates a group of additional functionalities, including:
- A) A node to be used in the case of definitive export operations of definitive type A-1 merchandise, in cases in which these merchandise are not subject to alienation, or if they are sold free of charge, that is, without receiving payment in exchange or without being a sale.
- B) Update of the validation regarding the identification of the product or products to various tariff fractions.
- C) Update to the Catalog of tariff fractions.
- D) Incorporation of addresses for sender and receiver (which will apply to version 4.0 of the new Anexo 20).
Complement´s definition
As in the XML Connector 4.0 file, the Comercio Exterior 2.0 (Foreign Trade 2.0) complement must be structured according to what is defined in the XSD to be considered valid. You can see the XSD here.
Nodes
The description of each Node is below.
Some Nodes only need to specify certain attributes:
Others require "child" nodes within these:
Data dictionary
- R= Required
- C= Conditional
- O= Optional
| Type | Node or Node attribute | Description |
|---|---|---|
| R | Node: ComercioExterior | Complement to incorporate the information in the case of Exportation of Goods shortly. The rest of the Nodes must be found within it. |
| Fields | ||
| R | Version | Complement´s version. Fixed value: 2.0 |
| C | MotivoTraslado | Conditional attribute that indicates the key of the reason why in the export of goods in short with custom order code A1, these are not subject to alienation or are subject to free transfer, from the address of the issuer to the address of the recipient or consignee. The key to the reason is in accordance with the catálogo c_MotivoTraslado |
| R | ClaveDePedimento | Required attribute that indicates the order code that has been declared in accordance with the catálogo c_ClavePedimento. |
| R | CertificadoOrigen | Required attribute derived from the exception of certificates of Origin of the Free Trade Agreements that Mexico has carried out with various countries:
|
| C | NumCertificadoOrigen | Conditional attribute to express the folio of the certificate of origin or the fiscal folio of the CFDI with which the issuance of the certificate of origin was paid. Minimum value: 6 characters Maximum value: 40 characters |
| C | NumeroExportadorConfiable | Conditional attribute that indicates the reliable exporter number, in accordance with article 22 of Annex 1 of the Free Trade Agreement with the European Association and the Decision of the European Community. |
| C | Incoterm | Conditional attribute that indicates the INCOTERM key applicable to the invoice, in accordance with the catálogo c_INCOTERM. |
| O | Observaciones | Optional attribute in case of entering additional information, such as a legend that must be included in the CFDI. Maximum value: 300 characters |
| R | TipoCambioUSD | Required attribute that indicates the number of Mexican pesos that are equivalent to one United States dollar, according to article 20 of the Federal Tax Code. |
| R | TotalUSD | Required attribute that indicates the total amount of the receipt in United States dollars. |
| O | Node: Emisor | Optional node to capture complementary data from the issuer of the receipt. |
| Fields | ||
| C | Curp | Conditional attribute to express the CURP of the CFDI issuer when it is a natural person. |
| R | Child node: Domicilio | Node required to express the address of the issuer of the receipt, it is necessary when the complement is registered in a CFDI version 4.0. |
| Fields | ||
| R | Calle | Required attribute serves to specify the street on which the address of the issuer of the receipt is located. |
| O | NumeroExterior | Optional attribute that serves to express the street number where the address of the issuer of the receipt is located. |
| O | NumeroInterior | Optional attribute that serves to express the suit number, if any, where the address of the issuer of the receipt is located. |
| O | Colonia | Optional attribute that serves to express the code of the neighborhood where the address of the issuer of the receipt is located, in accordance with the catálogo c_Colonia. |
| O | Localidad | Optional attribute that serves to specify the code of the city, town, district or other analogue where the address of the issuer of the receipt is located, in accordance with the catálogo c_Localidad. |
| O | Referencia | Optional attribute to express an additional geographical reference that allows an easier or more precise location of the address of the issuer of the receipt, for example GPS coordinates. Maximum value: 250 characters. |
| O | Municipio | Optional attribute that serves to specify the code of the municipality or delegation where the address of the issuer of the receipt is located, in accordance with the catálogo c_Municipio. |
| R | Estado | Attribute required to indicate the code of the state where the address of the issuer of the receipt is located, in accordance with the catálogo c_Estado based on ISO 3166-2 specification. |
| R | Pais |
Required attribute that serves to specify the code of the country where the address of the issuer of the receipt is located, in accordance with the catálogo c_Pais
based on ISO 3166-1 specification. It must have the MEX value. |
| R | CodigoPostal | Required attribute that serves to enter the postal code key where the address of the issuer of the receipt is located, in accordance with the catálogo c_CodigoPostal. |
| C | Node: Propietario | Conditional node to capture the data of the owner(s) of the merchandise being transported and it is not subject to alienation or is free of charge, when the issuer of the CFDI is a third party. |
| Fields | ||
| R | NumRegIdTrib | Attribute required to incorporate the identification or tax registration number of the country of residence for tax purposes of the owner of the transferred merchandise. Minimum value: 6 characters Maximum value: 40 characters |
| R | ResidenciaFiscal | Attribute required to register the code of the country of residence for tax purposes of the owner of the merchandise, in accordance with the catálogo c_Pais based on ISO 3166-1 specification. |
| C | Node: Receptor | Conditional node to capture the complementary data of the CFDI receiver. |
| Fields | ||
| C | NumRegIdTrib | Conditional attribute to incorporate the identification or tax registration number of the country of residence for tax purposes of the CFDI recipient. Minimum value: 6 characters Maximum value: 40 characters |
| R | Child node: Domicilio | Node required to express the address of the receipt recipient, when the complement is registered in a CFDI version 4.0. |
| Fields | ||
| R | Calle | Required attribute serves to specify the street on which the address of the recipient of the receipt is located. |
| O | NumeroExterior | Optional attribute serves to express the street number where the address of the recipient of the receipt is located. |
| O | NumeroInterior | Optional attribute serves to express the suit number, if any, where the address of the recipient of the receipt is located. |
| O | Colonia | Optional attribute serves to express the neighborhood or similar data where the address of the recipient of the receipt is located. |
| O | Localidad | Optional attribute that serves to specify the city, town, district or other analogue where the address of the recipient of the receipt is located. |
| O | Referencia | Optional attribute to express an additional geographical reference that allows easier or more precise location of the address of the recipient of the receipt, for example GPS coordinates. Maximum value: 250 characters. |
| O | Municipio | Optional attribute that serves to specify the municipality, delegation, county or other analogue where the address of the recipient of the receipt is located. |
| R | Estado | Attribute required to indicate the code of the state where the address of the recipient of the receipt is located, in accordance with the catálogo c_Estadobased on ISO 3166-2 specification. |
| R | Pais |
Required attribute that serves to specify the code of the country where the address of the recipient of the receipt is located, in accordance with the catálogo c_Pais
based on ISO 3166-1 specification. It must have the MEX value. |
| R | CodigoPostal | Required attribute that serves to enter the postal code (PO, BOX) where the address of the recipient of the receipt is located. |
| O | Node: Destinatario | Optional node to capture the data of the recipient of the merchandise when this is different from the recipient of the CFDI. |
| Fields | ||
| O | NumRegIdTrib | Optional attribute to incorporate the identification or tax registration number of the country of residence for tax purposes of the recipient of the exported merchandise. Minimum value: 6 characters Maximum value: 40 characters |
| O | Nombre | Optional attribute to express the full name, name or company name of the recipient of the exported merchandise. Maximum value: 300 characters. |
| R | Node: Mercancias | Node required to capture the information on the declaration of exported goods. |
| R | Child node: Mercancia | Node required to capture the declaration information for each exported merchandise. |
| Mercancia Fields | ||
| R | NoIdentificacion | Required attribute that serves to express the part number, the identification key assigned by the company or the serial number of the exported merchandise. Maximum value: 40 characters |
| C | FraccionArancelaria | Conditional attribute that serves to express the key of the tariff fraction corresponding to the description of the exported merchandise. This data becomes required when it is available or is legally obliged to have it. It must be in accordance with the catálogo c_FraccionArancelaria. 8 characters. |
| O | CantidadAduana | Optional attribute to specify the quantity of goods in customs according to the UnidadAduana when commercial information has been registered in the Comprobante:Conceptos:Concepto node. |
| C | UnidadAduana | Conditional attribute to specify the key of the applicable unit of measurement for the quantity expressed in the merchandise at customs, in accordance with the catálogo c_UnidadAduana. 2 characters |
| C | ValorUnitarioAduana | Conditional attribute to specify the value or unit price of the good at customs. It is expressed in United States dollars (USD), which can be recorded up to 6 decimal places. |
| R | ValorDolares | Required attribute that indicates the total value in United States dollars (USD), which can be recorded up to 4 decimal places. |
| O | Child node of Mercancia: DescripcionesEspecificas | Optional node indicating the list of specific merchandise descriptions. A commodity may have more than one specific description. |
| DescripcionesEspecificas Fields | ||
| R | Marca | Required attribute that indicates the brand of the merchandise. Maximum value: 35 characters |
| O | Modelo | Optional attribute that indicates the model of the merchandise. Maximum value: 35 characters |
| O | SubModelo | Optional attribute indicating the submodel of the commodity. Maximum value: 50 characters |
| O | NumeroSerie | Optional attribute that indicates the serial number of the merchandise. Maximum value: 40 characters |
External links
- SAT's documentation Liga SAT
Example
