IMPORT/EXPORT PROCESS CANADA-PERU

1. IMPORT/EXPORT PROCESS CANADA-PERU August 16 2012

2. Development • Guide for Export Process (source www.aduanaet.gob.pe) • Security Process • Booking • Our fleet • Type of services • ACI-Canada transmission system. • Guide for import process at Toronto-Canada • Toronto Warehouse (Miscelaneous)

3. Brief Export Process Peru (source www.aduanaet.gob.pe) • Export Process (Peru) • In Peru when we talk about Exportation we mean the Customs Regime of OUTRIGHT EXPORTATION which enables the exit of national or nationalized goods from the Customs territory for an outright consumption or use abroad. In order to do this, the transference of goods must be made to a client living abroad. • To be an Exporter in Peru you must have a Unique Taxpayer Registry (RUC). Nevertheless an individual may exceptionally hold exporting without having a RUC only under the following conditions: • When occasionally exporting goods whose FOB value per operation does not exceed one thousand U.S. Dollars (US $ 1,000) and provided that three (3) export operations per year at the most are hold; or • When, in one single time, exporting whose FOB value per operation exceeds one thousand U.S. Dollars (US $ 1,000) and which at the same time cannot exceed three thousand U.S. Dollars (US $ 3,000).

4. SECURITY PROCESS • AVIANCATACA CARGO NETWORK – Our Company complies with the highest Standards of Security in all the points: • Origin • Connection point • Destination • Cargo is received at our Lima Warehouse where must go trough a screening process: • X Ray machine • Physical supervision at random • K9 supervision • That is how we guarantee the security of the shipments at our warehouse in Lima-Peru (Talma Servicios Aeroportuarios S.A. www.talma.com.pe). • We also can handle perishables and we have cool storage ( 4 - 8 C) at origin, at connection point and also at destination. • In transit cargo is always under the supervision of our Security staff.

5. Bookings • AVIANCATACA CARGO NETWORK has a modern system called SKYCHAIN, and it allow us to do bookings, search for space availability in our flights, system wide and at the same time the customer is able to track their shipment at our web page (www.tacacargo.com)

6. Our fleet • We have the most newest fleet from the Americas (Airbus 319, 320, 321 and Embraer E190), we are able to offer you a great services with the security standards according to the highest levels. AVIANCATA CARGO NETWORK has one of the best records for ON TIME PERFORMANCE on the region (90% of on time flights) • We have a daily flights coming to Toronto Airbus 319 and Airbus 320 • Our capacity per flight is about 300 Kgs to 500 Kgs per flight of loose cargo.

7. Our services • GENERAL CARGO • We can transport loose cargo such as medium boxes, small pallets, personal effects, live animals (no pets). • COURIER • Due to our On time performance flights we handle COURIER from the biggest companies such as UPS, TNT, DHL, among others. • PERSIHABLE CARGO • We have a great variety of Perishable Cargo in our flights like Fresh Flowers, Fresh Fish, Fruits, Foodstuff, etc. • VALUABLE CARGO • We offer services for High Valuable cargo for example Gold, Silver, Money, Credit cards etc.

8. Our services • HUMAN REMAINS • We are one of the biggest carriers of Human Remains from North America to Central and South America. • MUST GO CARGO • This type of service is upon request for special shipments that must be confirmed and must go on the booked date. • PREMIUM CARGO • Is a long term contract between the Customer and the Airline and the cargo is moved with number 1 priority, the space in our flights is guarantee. • RAPIDITO • Small packages type of COURIER with number 1 priority in our flights (up to 01 KG per shipment/package)

9. ACI system CANADA • ACI system (Advance Commercial Information) is basically the electronic transmission of the information prior of the arrival of the flight, the input of this information is done in our connection point at El Salvador there is specific information that must be transmitted such as: • SHIPPER’S FULL NAME AND ADDRESS (TELEPHONE NUMBER) • CONSIGNEE’S FULL NAME AND ADDRESS (INCLUDING POSTAL CODE AND TELEPHONE NUMBER) • NATURE OF GOODS (MUST BE SPECIFIED) • PIECES • WEIGHT If you don’t comply with this requirements the cargo will be put on HOLD and CBSA (Canada Boarder Services Agency) wont allow the release of the goods until the transmission has the real information.

10. Import Process (Toronto-Canada) • Once the cargo has previously booked and arrived at our warehouse and in compliance with all the CUSTOMS regulations at origin we load the cargo in our flights, we also do the input of the information into ACI system. The cargo arrives at Canada and as soon is offloaded from our Aircraft is taken to our Bounded Warehouse (CAS) Cargo Airport Services at Mc Pearson Airport, and first thing in the morning the consignee is advise of the arrival of the cargo. • Consignee will approach to our facilities and pick up the documentation and must provide of a valid ID (driver license or Canadian ID), in case of a company pickup must show a authorization letter from the company and also a valid ID. • Charges for documentation Handling: • Storage (Free during the first 48 hours upon the arrival of the cargo), after that time storage fee will apply.

11. Import Process (Toronto-Canada) • COLLECT CHARGES, consignee must pay 5% of the total collect charges with a minimum of CAD 20.00 • TERMINAL FEE CAD 70.00 • NAVCAN (NAVCAN FEE), minimum of CAD 5.00 or according the weight CAD 0.07/KG. • Once the payment is done all the documentation will be given to the consignee and they can initiate the CUSTOMS release process. • CANADA BOARDER SERVICES AGENCY (CBSA) will do a physical inspection of the goods and the paperwork as well, they will determinate if everything is according to the regulations the cargo release. • With the release order from CBSA the consignee finally can pickup the cargo at the warehouse.

12. Toronto Warehouse (contact and address) • Our warehouse address: • CAS (CARGO AIRPORT SERVICES CANADA) • 2710 Britannia Road East, CARGO BLDG NUM. 2 ENTRANCE NUMBER 5 • MISSISSAUGA, ONTARIO L5P-1B2 • TELEPHONE 905-6730388 • Our sales office: • (CHRISTIAN GOMEZ) • E-mail: christian.gomez@aviancataca.com • TACA CARGO YYZ • 2710 Britannia Road East, GTAA BLDG NUM 3. ENTRANCE NUMBER 2 SUITE 235 • MISSISSAUGA, ONTARIO L4W 2P7 P.O. BOX 6040 • TELEPHONE 905-4059449

13. Miscellaneous • Cargo Offices • ArequipaAddress: International Millenium Cargo - Av. San Martín, No. 710Telephone: (5154) 231702  (5154) 9727-34801 • ChiclayoAddress: International Millenium Cargo - Av. Vicente de la Vega No. 1700Telephone: (5174) 271614  (5174) 9891-56784 • CuzcoAddress: Segetuc S.R.L. Ave. Sol 930 A, CuzcoTelephone: (5184) 2215770  (5184) 4211069  Fax: (5184) 2115770

14. Miscellaneous JuliacaAddress: International Millenium Cargo - Jr. Ramón Castilla 623Telephone: (5151) 322688  (5151) 9935-54113 LimaAddress: Elmer Faucett 2871 LIMA CARGO CITY- CallaoTelephone: (511) 484-0510  Fax: (511) 5745676 PiuraAddress: International Millenium Cargo - Av. Corpac S/N - CastillaTelephone: (5173) 636338  (5173) 9890-02107 TarapotoAddress: International Millenium Cargo - Av. Salaverry 344 - MoralesTelephone: (5142) 531155  (5142) 9935-54110 TrujilloAddress: International Millenium Cargo - Av. Aeropuerto S/N - HuanchacoTelephone: (5144) 777688  (5144) 9935-54013

15. Thank you