DROP-SHIPMENT CERTIFICATE

TO:

Name of Consignee: _____________________________ (the "Consignee")

1. the [authorized officer/agent of the Consignee]/[the Consignee (if an individual)], hereby certify and acknowledge [on behalf of the Consignee (if agent or officer of a corporation)] as follows:

1. (a)The Consignee has or will receive physical possession of [describe tangible personal property in sufficient detail to identify specific shipment of tangible personal property] (the "Property") ordered from you by [name of unregistered non-resident]; OR

(b)During the period from ________ to ___________ the Consignee has or will receive physical possession of [describe tangible personal property in sufficient detail to identify specific shipment of tangible personal property] (the "Property") ordered from you by unregistered non-residents.

2. The Consignee is acquiring possession of the Property for the purpose of supplying a commercial service(s) (as defined in the Excise Tax Act and the Québec Sales Tax Act) in respect of the Property, or for consumption, use or supply in the course of its commercial activities.

3. If the Consignee subsequently transfers physical possession of the Property to a person who is not registered for the purposes of the Goods and Services Tax, otherwise than for export, or to another person who is registered for purposes of the Goods and Services Tax who does not provide to the Consignee a drop-shipment certificate under subsection 179(2) of the Excise Tax Act, and section 327.1 of the Québec Sales Tax Act, the Consignee will be required to account for the Goods and Services Tax and the Québec Sales Tax on the fair market value of the Property at that time.

4. If the Consignee is not acquiring the Property for consumption, use or supply exclusively in the course of its commercial activities, or if the Property is a passenger vehicle that is acquired for use as capital property, where the cost of the vehicle exceeds the vehicle's capital cost for income tax purposes, the Consignee is required to self-assess the Goods and Services Tax and the Québec Sales Tax.

NOTE: Part 1(a) is for use in the case of one or more deliveries relating to orders by the same unregistered non-resident.

Part 1(b) is for general use in the case of shipments, over a specified period of time, of tangible personal property of a particular description or class — not necessarily restricted to orders placed by the same unregistered non-resident.

CERTIFICAT DE LIVRAISON DIRECTE

À: (Nom du fournisseur)

Nom du consignataire : ____________________________ (le “consignataire”)

Je. [le mandataire ou le représentant du consignataire]/[le consignataire (s'il s'agit d'un particulier)], certifie et reconnaît par le présent certificat [au nom du consignataire (s'il est le mandataire ou le représentant d'une personne morale)] ce qui suit :

1. a)le consignataire a ou aura la possession matéríelle du [décrire le bien meuble corporel avec suffisamment de détails pour que puisse être identifiée une livraison précise de ce bien] (le “bien”) commandé auprès de vous par [nom de la personne non résidante qui n'est pas inscrite]; OU

b)pendant la période du _______ au ___________, le consignataire a ou aura la possession matérielle du [décrire le bien meuble corporel avec suffisamment de détails pour que puisse être identifiée une livraison précise de ce bien] (le “bien”) commandé auprès de vous par des personnes non résidantes qui ne sont pas inscrites.

2. Lc consignataire acquiert la possession du bien en vue de fournir un service commercial (défini dans la Loi sur la taxe de vente du Québec) à l'égard de ce bien, ou pour le consommer, l'utiliser ou le fournir dans le cadre de ses activités commerciales.

3. Si le consignataire transfère par la suite la possession matérielle du bien à une personne qui n'est pas inscrite sous le régime de la taxe de vente du Québec, sauf en ce qui concerne l'exportation, ou à une autre personne qui est inscrite sous le régime de la taxe de vente du Québec et qui ne fournit pas au consignataire un certificat de livraison directe aux termes du paragraphe 327.1 de la Loi sur la taxe de vente du Québec, le consignataire est tenu de déclarer la taxe de vente du Québec sur la juste valeur marchande du bien à ce moment.

4. Si le consignataire n'acquiert pas le bien pour le consommer, l'utiliser ou le fournir exclusivement dans le cadre de ses activités commerciales, ou si le bien est une voiture de tourisme achetée pour servir d'immobilisation, si le coût de la voiture dépasse le coût en capital de la voiture aux fins de l'impôt sur le revenu, le consignataire est tenu d'établir lui-même le montant de la taxe de vente du Québec en application de la Loi sur la taxe de vente du Québec.

NOTE : La partie la) sert lorsqu'il y a une ou plusieurs livraisons relatives à des commandes effectuées par la même personne non résidante qui n'est pas inscrite.

La partie lb) sert à des fins plus générales dans le cas de livraisons, au cours d'une période précise, d'un bien meuble corporel d'une description ou d'une catégorie particulière - sans être nécessairement limitée aux commandes passées par la même personne non résidante qui n'est pas inscrite.

NORTH AMERICAN FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN INSTRUCTIONS

For purposes of obtaining preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made. This document may also be completed voluntarily by the producer for use by the exporter. Please print or type:

FIELD 1: State the full legal name, address (including country) and legal tax identification number of the exporter. Legal taxation number is: in Canada, employer number or importer/exporter number assigned by Revenue Canada; in Mexico, federal taxpayer's registry number (RFC); and in the United States, employer's identification number or Social Security Number.

FIELD 2: Complete field if the Certificate covers multiple shipments of identical goods as described in Field # 5 that are imported into a NAFTA country for a specified period of up to one year (the blanket period). "FROM" is the date upon which the Certificate becomes applicable to the good covered by the blanket Certificate (it may be prior to the date of signing this Certificate). "TO" is the date upon which the blanket period expires. The importation of a good for which preferential treatment is claimed based on this Certificate must occur between these dates.

FIELD 3: State the full legal name, address (including country) and legal tax identification number, as defined in Field #1, of the producer. If more than one producer's good is included on the Certificate, attach a list of additional producers, including the legal name, address (including country) and legal tax identification number, cross-referenced to the good described in Field #5. If you wish this information to be confidential, it is acceptable to state Available to Customs upon request’. If the producer and the exporter are the same, complete field with "SAME". If the producer is unknown, it is acceptable to state "UNKNOWN".

FIELD 4: State the full legal name, address (including country) and legal tax identification number, as defined in Field #1, of the importer. If the importer is not known, state "UNKNOWN"; if multiple importers, state "VARIOUS".

FIELD 5: Provide a full description of each good. The description should be sufficient to relate it to the invoice description and to the Harmonized System (H.S.) description of the good. If the Certificate covers a single shipment of a good, include the invoice number as shown on the commercial invoice. If not known, indicate another unique reference number, such as the shipping order number.

FIELD 6: For each good described in Field #5, identify the H.S. tariff classification to six digits. If the good is subject to a specific rule of origin in Annex 401 that requires eight digits, identify to eight digits, using the H.S. tariff classification of the country into whose territory the good is imported.

FIELD 7: For each good described in Field #5, state which criterion (A through F) is applicable. The rules of origin are contained in Chapter Four and Annex 401. Additional rules are described in Annex 703.2 (certain agricultural goods), Annex 300-B, Appendix 6 (certain textile goods) and Annex 308.1 (certain automatic data processing goods and their parts). NOTE: In order to be entitled to preferential tariff treatment, each good must meet at least one of the criteria below.

Preference Criteria

A.)The good is "wholly obtained or produced entirely" in the territory of one or more of the NAFTA countries as referenced in Article 415. Note: The purchase of a good in the territory does not necessarily render It "wholly obtained or produced". If the good is an agricultural good, see also criterion F and Annex 703.2. (Reference: Article 401(a) and 415)

B.)The good is produced entirely in the territory of one or more of the NAFTA countries and satisfies the specific rule of origin, set out in Annex 401, that applies to its tariff classification. The rule may include a tariff classification change, regional value-content requirement, or a combination thereof. The good must also satisfy all other applicable requirements of Chapter Four. If the good is an agricultural good, see also criterion F and Annex 703.2. (Reference: Article 401(b))

C.)The good is produced entirely in the territory of one or more of the NAFTA countries exclusively from originating materials. Under this criterion, one or more of the materials may not fall within the definition of "wholly produced or obtained", as set out in Article 415. All materials used in the production of the good must qualify as "originating" by meeting the rules of Article 401 (a) through (d). If the good is an agricultural good, see also criterion F and Annex 703,2. (Reference: Article 401(c)).

D.)Goods are produced in the territory of one or more of the NAFTA countries but do not meet the applicable rule of origin, set out in Annex 401, because certain non-originating materials do not undergo the required change in tariff classification. The goods do nonetheless meet the regional value-content requirement specified in Article 401 (d). This criterion is limited to the following two circumstances:

1.The good was imported into the territory of a NAFTA country in an unassembled or disassembled form but was classified as an assembled good, pursuant to H.S. General Rule of Interpretation 2(a), or

2.The good incorporated one or more non-originating materials, provided for as parts under the H.S., which could not undergo a change in tariff classification because the heading provided for both the good and its parts and was not further subdivided into subheadings, or the subheading provided for both the good and its parts and was not further subdivided.

NOTE: This criterion does not apply to Chapters 61 through 63 of the H.S. (Reference: Article 401(d))

E.)Certain automatic data processing goods and their parts, specified in Annex 308.1, that do not originate in the territory are considered originating upon importation into the territory of a NAFTA country from the territory of another NAFTA country when the most-favored-nation tariff rate of the good conforms to the rate established in Annex 308.1 and is common to all NAFTA countries. (Reference: Annex 308. 1)

F.)The good is an originating agricultural good under preference criterion A. B, or C above and is not subject to a quantitative restriction in the importing NAFTA country because it is a "qualifying good" as defined in Annex 703.2, Section A or B (please specify). A good listed in Appendix 703.2B.7 is also exempt from quantitative restrictions and is eligible for NAFTA preferential tariff treatment if it meets the definition of "qualifying good" in Section A of Annex 703.2. NOTE 1: This criterion does not apply to goods that wholly originate In Canada or the United States and are imported Into either country. NOTE 2: A tariff rate quota is not a quantitative restriction.

FIELD 8: For each good described in Field #5, state "YES" if you are the producer of the good. If you are not the producer of the good, state "NO" followed by (1), (2), or (3), depending on whether this certificate was based upon: (1) your knowledge of whether the good qualifies as an originating good; (2) your reliance on the producers written representation (other than a Certificate of Origin) that the good qualifies as an originating good; or (3) a completed and signed Certificate for the good, voluntarily provided to the exporter by the producer.

FIELD 9: For each good described in field #5, where the good is subject to a regional value content (RVC) requirement, indicate "NC" if the RVC is calculated according to the net cost method; otherwise, indicate "NO". If the RVC is calculated over a period of time, further identity the beginning and ending dates (DD/MM/YY) of that period. (Reference: Articles 402.1, 402.5).

FIELD 10: Identify the name of the country ("MX" or "US" for agricultural and textile goods exported to Canada; "US" or "CA" for all goods exported to Mexico; or "CA" or "MX" for all goods exported to the United States) to which the preferential rate of customs duty applies, as set out in Annex 302.2, in accordance with the Marking Rules or in each party's schedule of tariff elimination.

For all other originating goods exported to Canada, indicate appropriately "MX" or "US" if the goods originate in that NAFTA country, within the meaning of the NAFTA Rules of Origin Regulations, and any subsequent processing in the other NAFTA country does not increase the transaction value of the goods by more than seven percent; otherwise "JNT" for joint production. (Reference: Annex 302.2)

FIELD 11: This field must be completed, signed, and dated by the exporter. When the Certificate is completed by the producer for use by the exporter it must be completed, signed, and dated by the producer. The date must be the date the Certificate was completed and signed.

Customs form 434 (040397) (Back)

FORM BXA-648P (REV. 2-83)

GENERAL INSTRUCTIONS

A. USE OF THIS FORM. Use this form to submit either a Classification request or an application for a license to Export or Reexport Items subject to the export licensing authority of the U. S. Department of Commerce.

B. WHO MAY APPLY. Anyone may submit a classification request or a license application for the reexport of commodities, software, or technology. License applications for the export of items from the United States may be made only by a person subject to the jurisdiction of the United States. An application may be made on behalf of a person not subject to the jurisdiction of the United States by an authorized agent in the United States. Refer to $748.5 of the Export Administration Regulations (EAR) for additional Information.

C. WHAT TO SUBMIT. Consult part 748 of the EAR for Instructions on documentation that you may need to submit with your application. Remove this cover page along with the last page of this application and firmly attach any required support documentation. (Do not separate the remaining pages In this package and note the Application Control Number on all attached support documents.) This last page contains your Application Control Number, necessary to track your application during processing at the Bureau of Export Administration (BXA). Refer to $750.5 of the EAR for additional Information on these services.

D. DUPLICATE APPLICATIONS. You may not submit a second application for a license covering the same proposed transaction while your first application Is pending with BXA.

E. ASSISTANCE AND ADDITIONAL COPIES. To order small quantities of this form, or to request assistance on this or other export control matters, contact the Exporter Counseling Division on (202) 482-4811 or BXA’s Western Regional Office in Newport Beach, California on (714) 680-0144 or Santa Clara, California on (408) 748-7450. Copies may also be obtained from any U.S. Department of Commerce, International Trade Administration District Office. To order large quantities of this form, write BXA’s Operations Support Division. P.O. Box 273, Washington, D.C. 20044. telephone (202) 482-3332. or fax (202) 219-9179.

F. COMPLIANCE WITH THE EAR. Additional Information necessary to properly complete and file this application is contained in the EAR, codified at 15 CFR 730 et seq, with changes published in the Federal Register. BXA also publishes a looseleaf version of the EAR, with changes issued in the form of supplements titled Export Administration Bulletins and offers the EAR on-line. If you wish to subscribe to the print or electronic version of the EAR, contact the United States Government Information, Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954; or by telephone (202) 512-1800; or by facsimile (202) 512-2250.

SPECIFIC INSTRUCTIONS

This application will be processed using an Optical Character Recognition (OCR) System. Type using 10 or 12 pitch. Do not use script type faces. Information must be placed within the space provided. Do not go through or outside lines. Failure to complete the form as requested will significantly delay processing of the form and could result in the return of your application. If a Block or Box does not apply to your application, leave It blank.

All information must be legibly typed within the lines for each Block or Box except where a signature is required. Enter only one typed line of text per block or line. Where there is a choice of entering telephone numbers or facsimile numbers, and you wish to provide a facsimile number instead of a telephone number, identify the facsimile number with the letter “F” immediately after the number (e.g., 011-358-0-123456F).

If you are completing this form to request classification of your item, you must complete Blocks 1 through 5, 14, 22(a), (b), (c), (d), and (I), 24 and 25 only.

INCOMPLETE APPLICATIONS WILL BE RETURNED FOR THE NECESSARY INFORMATION AND/OR DOCUMENTATION. DETACH THIS SHEET AT PERFORATION.

INSTRUCTIONS STATEMENT OF REGISTRATION

PRIVACY ACT AND PAPERWORK REDUCTION ACT STATEMENTS

AUTHORITIES: U.S. Department of State's authorities to register persons engaged in the business of manufacturing, exporting, or importing any defense article or defense service are 22 U.S.C. 2778 (b) (1) (A) (i) and 22 CFR Part 122. The authorities to register brokers are 22 U.S.C. 2778 (b) (1) (A)(ii) (I) and 22 CFR 129.3 and 129.4

PURPOSE: The purpose of registration is to provide the U.S. Government with necessary information on individuals and entities engaged in certain manufacturing, exporting and brokering activities.

ROUTINE USES: The information solicited on this form is made available as a routing use to appropriate agencies whether federal, state, local or foreign, for intelligence, law enforcement and administrative purposes or pursuant to a court order. It may also be used to send required reports to Congress about certain defense trade transactions.

SOCIAL SECURITY NUMBER: Disclosure of the social security number(s) is voluntary and for the purpose of facilitating coordination with the Department of Treasury to review the registration statement for law enforcement concerns in accord with 22 U.S.C. 2778 (b) (1) (B). Refusal to provide requested social security number, by itself, will not result in registration being denied, but may result in delays in the processing of a registration request.

*Public reporting burden for this collection of information is estimated to average 2 hours per response, including time required for searching existing data sources, gathering the necessary data providing the information required, and reviewing the final collection. Send comments on the accuracy of this estimate of the burden and recommendations for reducing it to: U.S. Department of State (A/RPS/DIR) Washington, DC 20520.

DS-2032