NGJ DAT/DAP - DDP Services Policy

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NGJ DAT/DAP - DDP Services Policy DDUDDP Contents: NGJ DAT/DAP - DDP Services Policy... 1 DAT/DAP - DDP (Free Domicile / Free House Delivery Services)... 2 Definitions... 3 Free domicile... 3 Free house... 3 DAT... 4 DAP... 7 DDP... 9 US Customs Duties & Fees... 11 Customs Duties... 11 Merchandise Processing Fee (MPF)... 11 Harbor Maintenance Fee (HMF)... 12 Importers Security Filing (10+2) Services... 13 Overseas Agent s Free House / Free Domicile Instructions... 14 DAT/DAP - DDP Quotation Worksheet... 18 DAT/DAP - DDP Value Added Service Map... 18 Internal NGJ Free House / Free Domicile Policy... 18

NGJ Export Freight Services Policies (40 series) Page 2 DAT/DAP - DDP (Free Domicile / Free House Delivery Services) Importing to the United States of America Posted December 23, 2003 Revised November 23, 2007 Revised December 23, 2008 Revised February 16, 2011 Norman G. Jensen, Inc. is pleased to offer, to our Overseas Partners, this Value Added Service. Due to regulatory requirements and their complexities, DDP service is NOT available for Importing to Canada. Canadian (Canadian Border Services Agency) Customs Clearances can be performed by Jensen Customs Brokers Canada Inc. by and for the account of the Canadian or Non-Resident Importer. For additional information, please contact Jensen Customs Brokers Canada Inc. winnipeg@ngjensen.com

NGJ Export Freight Services Policies (40 series) Page 3 Definitions Free domicile www.gistnet.com A TERMS OF SALE definition under AMERICAN FOREIGN TRADE DEFINITIONS and previous versions of INCOTERMS. Under free domicile terms, the seller has complete responsibility for delivering the goods to the buyer at the buyer's facility. That is, the seller must arrange all needed transportation and CUSTOMS CLEARANCE, bear all costs up to the buyer's door, including CUSTOMS DUTY if any, and bear all risks of cargo loss or damage until the buyer accepts the goods. Beginning with Incoterms 1990, "free domicile" was replaced with DDP or DDU, depending on whether the seller or buyer is responsible for paying arranging the CUSTOMS CLEARANCE into the destination country, and paying the CUSTOMS DUTY, if any. Incoterms 2010 replaced the term "DDU" with the more encompassing term DAP, which may define the delivery point as the consignee's facility provided customs clearance can be accomplished by the consignee at that point, or else some other point at which consignee can accomplish customs clearance. (DDP remains unchanged in Incoterms 2010). Free house www.gistnet.com An informal expression of DELIVERY TERMS referring to DDP or FREE DOMICILE.

NGJ Export Freight Services Policies (40 series) Page 4 DAT www.gistnet.com (Incoterms) Abbreviation for delivered at terminal, the INCOTERM (DELIVERY TERM) under which the seller is responsible for delivering the goods, export cleared, to the carrier's terminal at the named destination location, unloaded from the delivering conveyance, available for CUSTOMS CLEARANCE and/or pick-up by the buyer. Under DAT terms, the seller assumes the cost and risk of unloading at the named destination terminal, where as the buyer is responsible for CUSTOMS CLEARANCE. This term may be used with any TRANSPORTATION MODE, including THROUGH INTERMODAL TRANSPORTATION, and for international as well as domestic sales transactions. Allocation of responsibilities, division of costs and passage of risk under DAT terms may be illustrated as follows for international delivery via airfreight, ocean freight and truck transportation:

NGJ Export Freight Services Policies (40 series) Page 5 Note: DAT is new under Incoterms 2010, replacing Incoterm DEQ, but may be used with any MODE OF TRANSPORTATION, including THROUGH INTERMODAL TRANSPORTATION. or use with any MODE OF TRANSPORTATION.

NGJ Export Freight Services Policies (40 series) Page 6 See also DAP, under which the seller is not responsible for unloading the delivering conveyance place of delivery, but rather only for placing the cargo "at the disposal of the buyer" on board the conveyance at the named place of delivery. Under DAT terms, the seller has no obligation to insure the shipment. In contrast to "C" terms in which the seller's risk terminates once he has tendered the goods over to the EXPORT CARRIER in the origin country, under this and other "D" terms, the seller remains at risk for cargo loss or damage until delivery occurs at the named destination point. The official Incoterms publications (Incoterms 2010, and (when available) ICC Guide to Incoterms 2010) may be ordered from the INTERNATIONAL CHAMBER OF COMMERCE (ICC)(http://www.iccbooks.com/).

NGJ Export Freight Services Policies (40 series) Page 7 DAP www.gistnet.com (Incoterms) Abbreviation for delivered at place, the INCOTERM (DELIVERY TERM) under which the seller is responsible for delivering the goods, export cleared, to a named destination place, on-board the transportation conveyance, available ("at the disposal of the buyer") for unloading by the buyer. Under DAP terms, the buyer assumes the cost and risk of unloading at the named destination place and for CUSTOMS CLEARANCE. This term may be used with any TRANSPORTATION MODE, including THROUGH INTERMODAL TRANSPORTATION, and for international as well as domestic sales transactions. Allocation of responsibilities, division of costs and passage of risk under DAT terms may be illustrated as follows for international delivery via truck transportation:

NGJ Export Freight Services Policies (40 series) Page 8 Note: DAP is new under Incoterms 2010, replacing Incoterms DAF, DES, and DDU. See also DAT, under which the seller is additionally responsible for the costs of unloading the delivering conveyance place of delivery (e.g., the delivering carrier's terminal or another cargo terminal as the designated place of delivery). Under DAP terms, the seller has no obligation to insure the shipment. In contrast to "C" terms in which the seller's risk terminates once he has tendered the goods over to the EXPORT CARRIER in the origin country, under this and other "D" terms, the seller remains at risk for cargo loss or damage until delivery occurs at the named destination point. The official Incoterms publications (Incoterms 2010, and (when available) ICC Guide to Incoterms 2010) may be ordered from the INTERNATIONAL CHAMBER OF COMMERCE (ICC)(http://www.iccbooks.com/).

NGJ Export Freight Services Policies (40 series) Page 9 DDP www.gistnet.com (Incoterms) Abbreviation for delivered duty paid. The Incoterm (DELIVERY TERM) under which the seller is responsible for arranging transportation of the goods through to the buyer's door, and pays all costs required to accomplish this, including CUSTOMS CLEARANCE, CUSTOMS DUTY, and taxes due upon importation. Under pre-1990 versions of Incoterms, and under AMERICAN FOREIGN TRADE DEFINITIONS, this is also known as FREE DOMICILE or FREE HOUSE. Under DDP terms, the seller has no obligation to insure the shipment. This Incoterm may be used with any TRANSPORTATION MODE or combination of modes. Action responsibilities, division of costs and passage of risk, DDP terms may be illustrated as follows where the principal modes of transportation are airfreight and ocean freight:

NGJ Export Freight Services Policies (40 series) Page 10 The official INCOTERMS publications (Incoterms 2000, and ICC Guide to Incoterms 2000) may be ordered from the INTERNATIONAL CHAMBER OF COMMERCE (ICC)(http://www.iccbooks.com/).

NGJ Export Freight Services Policies (40 series) Page 11 US Customs Duties & Fees Customs Duties Charged by the U S Bureau of Customs and Border Protection X-DDU_-_DDPQUOTATIONWORKSHEET.DOC SEE QUOTATION WORKSHEET LINE 5. Harmonized Tariff Schedule of the United States: http://www.usitc.gov/tata/hts/bychapter/index.htm Classification advice available upon request This advice represents our opinion based on analysis of the applicable laws and regulations governing the importation into (or exportation from) the United States of your merchandise. As NGJ is not able to speak for the Bureau of Customs and Border Protection, our advice may not represent the views of the U.S. Customs Service or other applicable government agency. To fully protect yourself and your company under the law, we suggest you obtain a written ruling from Customs and Border Protection's Office of Regulations and Rulings. Ruling Requests: http://www.cbp.gov/xp/cgov/trade/legal/rulings/ Merchandise Processing Fee (MPF) Charged by the U S Bureau of Customs and Border Protection For more information, refer to the GISTnet Code of Federal Regulations. X-DDU_-_DDPQUOTATIONWORKSHEET.DOC SEE QUOTATION WORKSHEET LINE 6..210% of invoice value

NGJ Export Freight Services Policies (40 series) Page 12 Minimum $25.00 / Maximum $485.00 Harbor Maintenance Fee (HMF) Charged by the U S Bureau of Customs and Border Protection For more information, refer to the GISTnet Code of Federal Regulations. X-DDU_-_DDPQUOTATIONWORKSHEET.DOC SEE QUOTATION WORKSHEET LINE 7. (for ocean shipments entering the United States via U S ocean port).125% of invoice value No Minimum / No Maximum

NGJ Export Freight Services Policies (40 series) Page 13 Importers Security Filing (10+2) Services Upon specific written request, and with no less than 72 business hours in advance of the loading of the container (on the ocean vessel carrying the container to a United States Port for discharge), NGJ may provide Importers Security Filing (10+2) Services on behalf of the ISF Importer. ISF Filing Fee: $47.50 Additional information is available at: http://www.ngjensen.com/isfservices.php

NGJ Export Freight Services Policies (40 series) Page 14 Overseas Agent s Free House / Free Domicile Instructions BLAHBLAHBLAH Norman G Jensen, Inc. (NGJ) understands the desire of our Overseas Partners to offer Free House / Free Domicile (DAT/DAP - DDP) services to their export customers NGJ will strive to provide our Overseas Partners with a simplified DAT/DAP - DDP Fee Schedule. All requests for DAT/DAP and DDP quotations are to be sent to the appropriate NGJ Port Office that is located in the geographical region of the place of final delivery. X- DDUDDP_VALUEADDEDSERVICES_MAPAGENTS.DOC (SEE THE DAT/DAP - DDP VALUE ADDED SERVICE MAP). A X-DDU_-_DDPQUOTATIONWORKSHEET.DOC QUOTATION WORKSHEET is provided to assist you in determining the total charges. NGJ further understands the difficulties in protecting Customs Brokerage quotations as it relates to DAT/DAP and DDP transactions. DAT/DAP - DDP Entry Summary Fee: $150.00 per Entry ($225.00 per Entry for Out Port Clearances) subject to the following conditions: X-DDU_- _DDPQUOTATIONWORKSHEET.DOC SEE QUOTATION WORKSHEET LINE 3. (Reduced Entry Summary Fees are available at the discretion of the appropriate Customs Brokerage Manager. www.ngjensen.com/directory.php) Customs Clearance is performed by NGJ, or it s authorized Out Port Broker, after obtaining the required Foreign Power of Attorney from the Exporter at origin. The Foreign Power of Attorney

NGJ Export Freight Services Policies (40 series) Page 15 must include a Third Part Billing Waiver directing that copies of the bills for services and copies of customs entries be transmitted to the Origin Agent. In lieu of a Foreign Power of Attorney from the Exporter at origin, Customs Clearance is performed by NGJ, or it s authorized Out Port Broker, after obtaining the required Power of Attorney from the Importer of Record, domiciled in the United States. The Importer of Record s Power of Attorney must include a Third Party Billing Waiver directing that copies of the bills for services and copies of customs entries be transmitted to the Origin Agent. Should the U.S. Importer of Record decline to grant the Power of Attorney, NGJ, will a) notify the Overseas Partner, b) turn over the documents to the Importer s authorized customs broker, and c) advise the customs broker that Norman G Jensen will accept a bill back for the Entry Summary Fee up to $150.00 ($225.00 for Out Port Clearances). All charges above $150.00 / $225.00 are for the account of the Importer. NGJ will notify the Overseas Agent, within one business day of any situation (Customs Holds, PGA Holds, Delivery Delays, Equipment Shortages, etc.) that would affect the original DAT/DAP - DDP quotation. The Overseas Agent will respond to NGJ within one business day with a Guarantee of Payment or further instructions (including a request to collect any additional charges directly from the Importer). If the Importer refuses to accept any additional charges, the DAT/DAP - DDP services will be immediately terminated, the Importer and Overseas Agent will be notified, and the consignment will be held until the matter is resolved. All additional charges (storage, etc.) incurred will be for the account of the Importer or Overseas Agent / Exporter. NGJ will make every effort to ensure that the proper payment guarantees are received prior to allowing the goods to be released from NGJ s control. Above Entry Summary Fee excludes the following Entry Types:

NGJ Export Freight Services Policies (40 series) Page 16 Quota / Visa Entries Warehouse & Warehouse Withdrawal Entries US Department of State or US Department of Commerce Licensed Entries Temporary Importations Under Bond Entries ATA Carnet Entries Perishable and/or Temperature Controlled Entries Invoices exceeding five per Entry Classifications exceeding five per Entry The Overseas Partner should consult the appropriate Customs Brokerage Services contact for additional information and/or pricing of these excluded Entry Types. www.ngjensen.com/directory.php Single Transaction Bonds (STB) are required by US Customs if the Importer does not have a Continuous Transaction Bond on file. The fee for the STB is $6.50 per $1,000 of Bond Value (minimum $65.00). Bond Value is the value of the goods plus duties -or- if goods are regulated by an other government agency (OGA); i.e.: USDA, USF&W, USFDA, etc.; the Bond Value is three times the value of the goods (without duties added). X-DDU_- _DDPQUOTATIONWORKSHEET.DOC SEE QUOTATION WORKSHEET LINE 4. Unforeseen Customs fees / duties and destination / handling charges, as well as Customs exam fees are in addition to the above mentioned fees. Destination Handling Fees are quoted in accordance with the NGJ Import Freight Services House Destination Tariff. Delivery Charges are valid for 90 days, from the time of the quotation until the date of arrival at the US Customs Entry Port. Container Drayage Services is subject to delay, storage, detention and chassis rental, and chassis pickup and return charges, as applicable. The Master Transport Document (bill of lading / air waybill) is to terminate at the Ocean Port/CY/CFS or Air Port. Services provided beyond these points are Customs Brokerage Services related, and not Import Freight Services related.

NGJ Export Freight Services Policies (40 series) Page 17 Fees for Services beyond the Ocean Port/CY/CFS or Air Port are not subject to Profit Sharing. NGJ will protect all DDP / DAT/DAP quotations if this policy is followed. A copy of the quotation is required to be included with the Pre-Alert or attached to the consolidation documents. In addition to a copy of the quotation, the Credit Memo, covering these charges, is required to be included with the consolidation documents. NGJ cannot protect the DDP / DAT/DAP quotations in the event of a content, quantity, valuation, or logistics changes. The Overseas Partner is to include in their Pre-Alert, a designation of any Free House / Free Domicile shipments. This will allow NGJ to obtain the required Power of Attorney, or make the necessary arrangements with the Importer s Customs Broker in advance. The Incoterm DAT/DAP is assumed to mean, unless specifically designated otherwise at the time of the original quotation or within this policy, charges quoted by NGJ will include all charges beyond the Ocean Port/CY/CFS or Air Port, excluding Customs Duties, Customs Broker s Clearance Fees and other Customs Related Charges and Fees. (As further detailed in the X-DDU_- _DDPQUOTATIONWORKSHEET.DOC QUOTATION WORKSHEET.) The Incoterm DDP is assumed to mean, unless specifically designated otherwise at the time of the original quotation or within this policy, charges quoted by NGJ will include all charges beyond the Ocean Port/CY/CFS or Air Port, including Customs Duties and Customs Broker s Clearance Fees. (As further detailed in the X-DDU_- _DDPQUOTATIONWORKSHEET.DOC QUOTATION WORKSHEET.

NGJ Export Freight Services Policies (40 series) Page 18 DAT/DAP - DDP Quotation Worksheet X-DDU_-_DDPQUOTATIONWORKSHEET.DOC QUOTATION WORKSHEET. DAT/DAP - DDP Value Added Service Map MAP X-DDUDDP_VALUEADDEDSERVICES_MAP.PDF DAT/DAP - DDP VALUE ADDED SERVICE MAP Internal NGJ Free House / Free Domicile Policy Revised November 27, 2007 Revised February 16, 2011 All requests for DAT/DAP and DDP quotations, from our Overseas Partners, are to be forwarded immediately to the appropriate NGJ Port Office. X- DDUDDP_VALUEADDEDSERVICES_MAP.PDF (SEE THE DAT/DAP - DDP VALUE ADDED SERVICE MAP). The Port Manager may, at their discretion, forward the DAT/DAP - DDP request to another NGJ Port Office. A response is to be sent to the Overseas Partner within 1 business day of the request for quotation. All requests for DAT/DAP and DDP quotations, from our Import Customers, are to be forwarded immediately to the Brokerage "Controlling" Port Office for both ocean freight and airfreight.

NGJ Export Freight Services Policies (40 series) Page 19 Import Freight Services involvement with DAT/DAP and DDP transactions is limited to the normal transportation related functions (Ocean Freight and Minneapolis Air Freight). Involvement with the transaction will exclude services beyond the Ocean Port/CY/CFS or Airport. All services and issues related to the transaction beyond the Ocean Port/CY/CFS or Airport are to be handled by the Brokerage "Controlling" Port Office, regardless if NGJ is able to obtain a Power of Attorney from the Foreign Exporter or US Importer. DAT/DAP - DDP quotations are to be offered in accordance with the Overseas Agent's Free House / Free Domicile T-BLAHBLAHBLAH INSTRUCTIONS. Copies of all DAT/DAP - DDP quotations are to be sent to Quality Management. If / when the business materializes, a copy of the Transportation Document, along with the Transaction File Number, is to be sent to Quality Management for Sales Lead distribution to the appropriate Sales & Marketing Representative. NGJ has agreed to "protect" the quotations providing there are no content, quantity, valuation, or logistics changes. The Customs Brokerage Departments are encouraged to place a "DAT/DAP - DDP" stamp on the outside of the transaction file in an effort to flag the shipment in case problems arise that require a notification to the Overseas Agent. For Transaction involving IFS (Ocean Freight and Minneapolis Air Freight), IFS will initiate the billing as is currently the normal process. The Port Office will utilize their local House Delivery Tariff's, as posted on T- GFS2011 GISTNET quoting delivery charges. It is the responsibility of each Port Office to maintain their House Delivery Tariffs. Should the Importer of Record decline to grant the Power of Attorney, NGJ, will not charge a Document Transfer Fee to the Importer's Broker. The Brokerage "Controlling" Port Office is to notify the Overseas Agent within one business day of any situation (Customs Holds, PGA Holds, Delivery Delays, Equipment Shortages, etc.) that would affect the original DAT/DAP - DDP quotation. Copies of any relative third-party documentation are to be provided to the Overseas Agent to aid them in explaining any potential additional fees to their Customer.

NGJ Export Freight Services Policies (40 series) Page 20 If the Importer "demands" immediate delivery, the Brokerage "Controlling" Port Office should require a refundable deposit to cover the estimated charges that would later be paid by the Exporter. The Overseas Agent is to be notified within one business day after all final charges are known. A corrected Credit Note should be requested at this time. All involved parties (Brokerage "Controlling" Port Office, Brokerage "Clearing" Port Office, Import Freight Services Department) are expected to ensure that the proper payment guarantees are received prior to allowing the goods to be released from NGJ's control.

DAT/DAP - DDP Quotation Worksheet Type of Service (Charge to be Included in Quotation) DAT/DAP Charge DDP Charge (1) Destination Terminal Charges Yes Yes (2) Other Destination Handling Fees Yes Yes (3) a) Customs Clearance No N/A Yes b) RLF Fee c) Outport Broker Fee (4) Single Transaction Bond No N/A Yes (5) Customs Duties No N/A Yes (6) Merchandise Processing Fee No N/A Yes (7) Harbor Maintenance Fee No N/A Yes (8) Delivery Charges Yes Yes (9) Other Charges Yes Yes (10) Importer Security Filing (if applicable) Total Charges:

Norman G. Jensen, Inc. Coastal & Inland Ports DDU / DDP Value Added Service (To send a DDU/DDP Quotation Request, click on applicable NGJ Office Location.) Seattle Minneapolis Salt Lake City Chicago New York Long Beach Branch Update 7/23/2009