1. Inbound Canada

2. Canada Market overview Canada has a population of 35.16 million inhabitants 14.3 million buy online They have spent $21.5 billion in 2013 and are expected to reach $30 billion by 2015 The annual average online spend is $ 1503 The average order value is $117 50% of online shoppers proceed to check out to see shipping costs High Shipping Costs represent the #1 reason for shopping cart abandonment The top 3 categories “Significant Sales Peaks occur on Black Friday, Cyber Monday and Boxing Day” “54% shops cross-border and this is predicted to grow to 76%” 1 2 3 Clothing & Accessories Entertainment Items Toys The top 3 countries they buy from 1 2 3 US China UK

3. SEAMLESS CUSTOMER EXPERIENCE Canada is the market where we got started and the ‘backbone’ of our business We want Canada to function as a “51st State”, with that level of ease and accuracy We build and manage duty and tax pre-paid solutions for seamless and hassle-free delivery. This lowers the rate of returns while decreasing costs and fees due to the recipient Why we should be your partner in logistics for the Canadian market “DIRECT INJECTION” TO CANADA We create a frequent (up to daily) consolidation, shipments bypass individual handling in US networks We eliminates points of contact and improves overall service to Canadian recipients All packages will have Canadian a domestic label, and include a Canadian returns address We give your company a virtual” Canadian presence RETURNS MANAGEMENT We manage returns within the destination country to speed up the delivery cycle We improve credits, re-ships, and other customer services function We make sure to get all duty and taxes back that were paid on northbound customs clearance for returned and undeliverable parcels DELIVERY PARTNERSHIP We are compliant with all carrier services (e.g. DOT, PIP,FAST, IAC,...) We run our own trailers with our own drivers in some lanes for total control from pick up to injection We are carrier neutral and fully committed to the best delivery provider and service based on the customer needs

4. Highlights of our delivery service to CA Delivery via a network of trusted local partners Different injection points into Canada (East/West) Eliminate tax burden by injecting into provinces with a lower tax rate Clearance into CA via our customs broker Landmark Trade Services CA (LTS CA)* Full tracking from origin including pickup, customs clearance and end-delivery Delivery service at home with proof of delivery (scan) Covering CA in between 4- 13 days from US, EU, Asia, AU for main cities Final mile delivery in CA from 1-5 days Insurance coverage - max $100 CAD/ per parcel Maximum weight : 66 lbs (30kg) and parcel size : length is maximum 78,7 inch (200cm) and length +2 width +2 height < 118 inch (300cm) * No duty free & no sales tax charged ≤ <20 CAD. The maximum import value: $10,000 CAD (Need Account Exec Approval for Order which exceed this value), If requested a DDU solution is also available

5. Operational flow to deliver into CA StepDescriptionTransit 1Buyer places order onlineDay 0 2 We pick up parcels in your facility or you drop at our facility. We consolidate and prepare for delivery to CA Day 1 3 We airlift parcels (or for US trucks) into Toronto, Calgary or both and perform customs clearance through LTS CA* US: 1-2 days EU: 2 days Asia: 2-4 days AU: 2-3 days 4 Parcels are injected into our CA partner networks for delivery within CA* 1-5 days * Delivery to major metro locations

6. Transit times for shipping to CA via Toronto & Calgary (Dual) **Sask.: Saskatchewan PEI: Prince_Edward_Island Final Mile CA Delivery (main cities) 1-2 days 3-4 days 5 days Transport to CA* From US:1-2 days From EU: 2 days From Asia: 2-4 days From AU: 2-3 days E2E transit times to CA From US: 3-8 days From EU: 4-8 days From Asia: 4-10 days From AU: 4-9 days *start from LG facility – 1 extra day for handling Toronto Calgary Yukon Northwest Territories Ontario Quebec British Columbia Alberta Manitoba Sask. Nunavut Newfoundland and Labrador Nova Scotia New Brunswick PEI **

7. Inbound Canada Annex

8. Canada in brief Don’t think of Canada as: Second-largest country in the world by total area spanning 3.8 million square miles 35 million inhabitants 10 provinces and 3 territories One of the world's wealthiest nations (the 11th nominal or 14th-largest PPP economy) $76,000 median household income Think of Canada as a: Market opportunity of the same size as the State of California Diverse nation of several distinct cultures – notably the founding English and French, with tangible regional variations, and the constantly growing Asian / South Asian influences Very friendly audience which jealously guards the Canadian identity, but is very receptive to American goods and services - 80% live within 100 miles of the U.S. Border Sources: eMarketer, Forrester, Canada Post

9. Cross-border e-commerce offers opportunities for U.S. merchants 3% buy from EU8% buy from ASIA33% buy from US 45% of total expenditure 62% of e-shoppers Sources: JC Williams Group

10. Our expertise and certifications in the Canadian & US market Certificate*DescriptionWhy relevant for you? PIP Partners in Protection (PIP) is a cooperative program between private industry and the Canadian Border Service Agency (CBSA) aimed at enhancing border and trade chain security Streamline and make border processes more efficient Lower the risk and pre-approved businesses recognized as trusted traders FAST The Free and Secure Trade (FAST) program is a commercial clearance program designed to ensure safety and security while expediting legitimate trade across the Canada–U.S.border. A joint initiative between the Canada Border Services Agency (CBSA) and U.S Fewer delays which allow shorten transit times for importation into Canada DOT All imported vehicles must conform to the safety and bumper standards established by the Department of Transportation (DOT). A vehicle will not be permitted into the United States unless the specific requirements are presented to U.S. Customs. Allow to run our own trailers with full control from pick-up to injection into Canada IAC An Indirect Air Carrier (IAC) Certificate means any person or entity within the United States not in possession of a Federal Aviation Administration air carrier operating certificate, that undertakes to engage indirectly in air transportation of property and uses for all or any part of such transportation the services of a passenger air carrier. We adopt and carry out a security program that meets current TSA requirements. Increased security *Source: PIP: http://www.cbsa-asfc.gc.ca/security-securite/pip-pep/menu-eng.htmleng.htmlhttp://www.cbsa-asfc.gc.ca/security-securite/pip-pep/menu-eng.htmleng.html FAST: http://www.cbsa-asfc.gc.ca/prog/fast-expres/menu-http://www.cbsa-asfc.gc.ca/prog/fast-expres/menu- DOT: https://help.cbp.gov/app/answers/detail/a_id/218/~/requirements-for-importing-a-vehicle-%2F-vehicle-partshttps://help.cbp.gov/app/answers/detail/a_id/218/~/requirements-for-importing-a-vehicle-%2F-vehicle-parts IAC: http://www.tsa.gov/stakeholders/programs-and-initiatives-1#Indirect Air carrier programhttp://www.tsa.gov/stakeholders/programs-and-initiatives-1#Indirect Air carrier program

11. Operations flow: Dual Induction – East & West (Toronto & Calgary) Complete Door to Door Visibility Quick and Reliable Transit Times Package Quality Control At Border Comprehensive Returns Management Calgary 1. Data: Shipment data is imported into Landmark Global’s shipping system “Mercury.” 2. Processing: Imported shipments are processed and labeled with compliant carrier labels. 3. Grouping: Labeled shipments are consolidated and prepared for pickup. 4. Linehaul: Grouped shipments are tethered to a linehaul with tracking number(s); providing tracking to all labelled parcels 5. Pickup: Based on pre-determined schedule Landmark Global will arrange all pickups from origin facility. 6. Consolidation Center: Upon receiving consolidation at Landmark Global border facility, all packages will be entrance scanned and quality controlled. 7. Customs Clearance: After confirming shipments via entrance, scanning customs information is sent electronically to our customs broker and approved to clear into Canada. 8. Border Crossing: Shipments are moved across the Canadian US border on Landmark Global trucks. 9. Canadian Induction: All shipments are inducted into applicable carrier networks for final delivery throughout Canada. 10. Returns: The entire returns process is managed by our returns facility and team located in Canada, covering return label generation, returns logging, returns consolidation, and southbound returns clearance. Toronto Most shipments deliver within 1-4 business days from induction

12. Final mile transit times for shipping to CA via East & West (Toronto & Calgary) West ProvincesMajor CitiesUrban AreasRural/Remote Alberta1 Day2-3 Days4-13 Days British Columbia2 Days3 Days4-13 Days Northwest Territories 4 Days 5-13 Days Saskatchewan2 Days3 Days4-13 Days Yukon4 Days 5-13 Days Nunavut4 Days 5-13 Days East ProvincesMajor CitiesUrban AreasRural/Remote Manitoba3 Days4 Days5-13 Days New Brunswick3 Days4 Days5-13 Days Newfoundland & Lab 5 Days6 Days7-13 Days Nova Scotia3 Days4 Days5-13 Days Ontario1 Day2-3 Days4-13 Days PEI4 Days5 Days Quebec1 Day2-3 Days4-13 Days *PEI: Prince_Edward_Island