1. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Certified Company Benefits Customs & Global Trade / March 2011

2. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Certified Company: Operational Benefits 2Customs & Global Trade

3. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 3 Certification Benefits Export customs clearance from Company’s address Exempt from specific sectors importers registry. Exempt from Article 303 NAFTA compliance regarding labels, brochures and printed manuals temporarily imported by IMMEX companies. Possibility to amend the country of origin within 3 months after importing goods into Mexico. Possibility to amend declared information in order to increase quantities, volume and other data regarding the quantifications of goods. May return items introduced into customs warehouse through air port of entry, without elaborating an export pedimento. Customs & Global Trade

4. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 4 Certification Benefits Correct status of illegal items, even after an audit procedure has initiated and apply preferential duty rates applicable for duty payment. Less control on temporary import and export of reusable items, such as pallets, plastic containers, trays, baskets, racks, dollies and others. Possibility to change from temporary to definitive import of depreciated goods without complying with non-tariff restrictions and regulations. Possibility to apply preferential duty rate (PROSEC) when changing from temporary to definitive import, considering applicable rate at the moment of changing the regimen. When you apply a different Prosec for various products can be declared indistinct at the highest rate without rectifying the import pedimento and discharging on the permit for export to the corresponding rate. Customs & Global Trade

5. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 5 Certification Benefits 10 day period to adjust exceeding merchandise or non declared items in pedimentos that are NOT part of production process, whenever a revision is enforced and identifies such discrepancy. Limit of $15K USD. 3 days to adjust exceeding or undeclared goods in pedimento, corresponding to the production process in case of a revision. There is no USD value limitation. Possibility of returning undeclared goods without penalty, as long as it is done before a revision enforced by customs authorities. No customs processing fee is charged when transferring assets to other IMMEX company. Provide scarp treatment to finished products in Mexico that are rejected by QC department or considered obsolete due to technological development. Customs & Global Trade

6. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 6 Certification Benefits Express lanes available that connect with FAST lanes in US and exempt from activating “stoplight” twice. Use of any customs port of entry to undertake import and export operations, even when these are restricted for certain type of goods. Open use of customs port of entry regarding working hours. No restrictions. Allowed to rectify any field in the pedimento without penalty for inexact or omitted declared data in the pedimento. Can correct by rectifying pedimentos up to 3 times to change declared data even after the “stoplight” has been activated. Customs & Global Trade

7. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 7 Newest Benefits IMMEX Companies with certified company program may keep their temporary imported materials up to 36 months. Previously 18 months. IMMEX Companies that work under the electronic, electric and information technology industries (SECIIT) may keep their temporary imports up to 60 months. Items that are over 18 months as of the date of publication have the opportunity to be updated by paying duties and penalties, with savings up to 70% in penalties if done before July, 2011. Customs & Global Trade

8. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. Certified Company: IMMEX Decree Benefits 8Customs & Global Trade

9. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. IMMEX Article 4 "Staying Period" Recent modifications in the last paragraph was added at the end of numeral I of Article 4, which states the following: Annex I BIS Sugar, Cacao and its preparations 6 months Annex I TER Steel industry (Chapter 72) 9 months Annex II Used tires, used for road transportation. 12 months Annex III Textiles and Fabrics 12 months 6 months (Service Category IMMEX) The above mentioned periods are NOT applicable to Certified Companies 9Customs & Global Trade

10. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. IIMMEX Article 5 "Service Category Activities" A paragraph related to the activities that can be carried out under Service Category of IMMEX (Section III) was added, stating the following: Such activities cannot be carried out if it involves goods mentioned in the Annex I BIS (Sugar, cacao and its preparations). For goods mentioned in the Annex I TER (Steel and alloy industry), these can only be carried out by certified companies. 10Customs & Global Trade

11. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 11 Certification Benefits IMMEX activities carried out under service category on goods regarding Annex I BIS (sugars, cacao and others) are restricted except for certified companies. Exempt from complying with the rules and requirements for temporary import of goods included in Annex I BIS, I TER, II and III. Customs clearance from company’s location on export operations. Consider as scrap finished goods rejected by QC and obsolete items. Correction of declared data on pedimentos, penalty reductions and auto correction benefits on obligations resulting from customs clearance procedures, in accordance with Foreign Trade Rules and Regulations. For exporting certified companies, IVA refund is be granted within a 5 day period. (Former ALTEX Program) Customs & Global Trade

12. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. 12 Certification Benefits Not obligated to register in the specific sector importers registry, except for items posing a national health threat or national security issue. Normally IMMEX companies using their program to work with items of Annex I BIS, I TER, II and III must register the tariff codes used as materials, parts and components and the finished products to be processed. Certified companies are relieved of such filing. For exporting certified companies, IVA refund is be granted within a 5 day period. (Former ALTEX Program) Customs & Global Trade

13. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C. IMMEX Article 27 "Causes for Program Cancellation" IMMEX program cancellation procedure will not be undertaken under the following circumstances: -If it is a Certified Company, or - If it is a realiable IMMEX company with at least five years of operations, at least 500 employees, and machinery with declared customs value over 20 million US dollars. This applies only when: It is a FIRST time penalty related to duty omission... ( the penalty cannot exceed 15% of the customs value declared for importing goods on the previous calendar year) An administrative irregularity is made and does not cause duty omission. Such administrative fault must be remedied within 10 days from the date of the official notification. Whenever an IMMEX cancelation procedure is enforced and the penalties are covered, such will be permanently suspended before the cancelation even takes effect. 13Customs & Global Trade

14. ©2010 Galaz, Yamazaki, Ruiz Urquiza, S.C.