1. CERTIFIED COMPANIES Tax Department (Foreign Trade) April 10th, 2012.

2. Concept. Legal Framework. Modalities. Requirements. Benefits. Renewal. Cancellation. New Scheme of Certified Company. Legal Framework. Objective. Procedure. Termination and Term.

3. CERTIFIED COMPANY These are companies legally constituted, registered before the General Administration of Customs, in order to obtain benefits for customs clearance of goods and other administrative facilities. Is an importer that handles significant levels of foreign trade transactions in customs value of goods.

4. LEGAL FRAMEWORK CUSTOMS LAW: Article 100-A, 100-B and 101-A. GENERAL CHARACTER RULES ON FOREIGN TRADE MATTER: Chapter 3.8. Rules 3.8.1. to 3.8.12

5. METHODS A. - The companies that in the immediate preceding semester of the application date in the register of certified company, had been performed imports by a CV not less than $ 300'000, 000.00. B. Being a Legal entity with an IMMEX program (not trading companies) that in the immediate preceding semester of the application date in the register of certified company, had been performed imports by a CV not less than $ 200'000, 000.00. D.- Companies with IMMEX Program not meeting the referrals mentioned in the previous point, as long as annexed to the request a favorable opinion to demonstrate the compliance with their customs obligations, issued by the competent entities for it. E.- The package and delivery companies. CV= Customs Value fo the import goods.

6. L.- New Scheme of Certified Company: Holding companies in terms of the IMMEX Decree. Companies with IMMEX Program dedicated to the production, processing, assembly, repair, maintenance and remanufacture of aircraft. Companies with IMMEX Program who have run the last 2 years with a Certified Company permission and have a SECIIT (Electronic System for Inventory Control of the Temporary Imports and operates under the Annex 24 Paragraphs I and II).

7. REQUIREMENTS AMSA AND AMCO OPERATE WITHIN THE NEXT SCHEME: Rule 3.8.1. category B) Be a Legal Entity with an IMMEX program (not trading companies) that in the immediate preceding semester of the application date in the register of certified company, had been performed imports by a CV not less than $ 200'000, 000.00.

8. Submit a none formal written request to the Central Administration of Customs Regulations, including: Data from the authorized brokers to indorse foreign trade operations. Data from the transport companies contracted to carry out the shipment of foreign trade goods. ATTACH: Certified copy of the act of incorporation and its amendments related to the social purpose. Certified copy of the notary instrument with which accrediting the legal representative personality. Supporting document of the Payment fees corresponding to the request presentation date. Positive opinion on compliance with current tax obligations.

9. BENEFITS Facilities to carry out the customs clearance in any Customs in the county. Adress Custom clearance when exporting. (The rule hasnt been issued). Customs declaration rectification, reduction of fines and spontaneously compliance of the customs clearance duties. Regularization of goods: When the period of temporary importation has past, final importing them, previous payment of contributions and antidumping duties that correspond to the updates and surcharges. Use of the EXPRESS lanes.

10. RENOVATION Rule 3.8.3. The General Administration of Customs may renew the registration of certified company as long as the relevant request is presented before the Central Administration of Customs Regulations and comply with the provisions of Rule 3.8.1., this application shall be filed within 30 days to the expiration of the term of registration. The General Administration of Customs shall issue the decision thereon within a period not exceeding 30 working days from the presentation date. If not issued any decision it will be the understandig that the authority decided in the negative manner.

11. CANCELATION Do not keep accounts, records, inventory or control means that are required or the documentation that contains the foreign trade operations or when not available to the authority if required. Opposing the exercise of the customs authorities review faculties. Omit or alter the records containing its foreign trade operations. Using false documents or detection of irregularities in the accounts or records that prevent foreign trade operations. Omit filing the fiscal exercise of any contribution to the moment it starts exercising the legal faculties of inspection and whenever there is more than a month elapsed from the day that the deadline for submission of the statement in question.

12. Not meet the requirements of the customs authorities to provide documentation and information accrediting the fulfillment of its obligations in the fiscal or customs matters. The information or documentation submitted is false or contains false or inaccurate information. Fail to comply with the requirements for the authorization. Do not present the notices referred on rules 3.8.2. and 3.8.4. Do not present the annual report (Article 25 Decree IMMEX), on the established time or when misused the program. Fail to comply with the presentation of the payment proof. The company suspension from the Register of Importers. With the authorization to perform electronic prevalidation and do not pay the public revenue stated in the law.

13. NEW SCHEME OF CERTIFIED COMPANY NEEC Its a programm that looks to strenght the logisitcs foreign trade chain security, through the implementation of minimum national security standars.– aforementioned Section L. companies wishing to belong to the NEEC must meet tax, customs and security requirements, in order to obtain significant benefits, such as: exclusive lanes speeding up customs clearance simplification and administrative facilities After hours services inspection with high security devices It is expected that by 2012 about 2000 companies will get certified.

14. LEGAL FRAMEWORK Customs Law: 100-A and 100-B General Character Rules on Foreign Trade Matter: Chapter 3.8. On December 15 th, 2011 was published in the Official Journal of the Federation the Fourth Resolution of Amendments to the General Character Rules on Foreign Trade Matter for 2011", in forced on January 2 nd, 2012, with that amending publication the Certified Company scheme gets modify in order to add the "New Certified Company scheme", subsisting the traditional figure of the one.

15. The purpose of the NEEC is to reduce the risk of contamination of shipments along the foreign trade operations supply chain. This will take place through the implementation of the figure of an Authorize Economic Operator and within the policy framework by the Regulatory Framework of Standards to Secure and Facilitate Global Trade (known as SAFE Framework by its acronym in English). OBJECTIVE

16. PROCEDURE The procedure basically consists on 3 stages. The Central Administration of International Affairs (ACAI), will be responsible for reviewing the follow: 1. Request analisys (Documental review). 2. Visit the company's facilities by customs authorities. 3. Issue of the Opinion. It is noteworthy that after the filing of the application before the ACAI to the issuance of the opinion the term is 100 days. After obtaining the favorable Opinion the company has a period of 30 days to submit the Application before the Central Administration of Customs Regulations.

17. CANCELLATION Y VALIDITY Is established as a cause for cancellation to stop complying with the format called "company profile. May be granted for a period of one year, same may be renewed for a similar period, presenting the application before the Central Administration of Customs Regulations.

18. END OF PRESENTATION Department: Fiscal (Foreign Trade). Lic. Rosario Huet Covarrubias/ Lic. Francisco Gómez Víquez. Phones: 52-07-52-03/ 55-25-63-69 Mails: rhuet@goodrichriquelme.com fgomez@goodrichriquelme.com