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Services Summary

What distinguishes GTS from others is our ability to identify your business needs, customize apractical solution and take the action steps necessary to implement that solution.

Our practice includes a diverse group of individuals whose specialties include customs compliance,import, export and global business expertise. Our team of talented professionals provides thefollowing key services and products:

Global business solutions and trainingExport management solutionsInternational trade and customs offshore strategic planningGlobal Customs valuation reviewsFirst sale for export-customs valuation

NAFT A certification - development and reviewNAFT A verification review programsGeneralized System of PreferencesMERCOSUR compliance and cost minimizationEuropean Union compliance and costminimizationWorld Trade Organization issuesBi-Lateral / Multi Lateral Trade Agreements

Global logistics programsInternational trade developmentInstruments of International TrafficForeign market entry plans

Customs Mod Act planning and compliance consultingC-TPAT Qualification and ApplicationImporter Self Assessment (ISA)Duty deferral, minimization and avoidance programsCustoms defenseCustoms trainingTariff classificationContract management- - OutsourcingCustoms Valuation of merchandiseForeign Trade Zone application and activationForeign Trade Zone cost/benefit analysisPolicy and procedure manualsBonded Warehouse Application and ImplementationReview of import fees and taxesResearch of customs technical issuesDrawback servicesImport / Export business process reviews and reengineeringRecordkeepingCountry of origin marking and certification issuesAssistance with U.S. Customs Service issues

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IntegratedCustomsStrategies

What distinguishes Global TradeSolutions from others is our abilityto develop an integrated approachto fulfilling your Customs needsfrom start to finish.

As your Import / Export BusinessAdvisor, we can deliver a full rangeof services from cost/benefitanalysis to compliance reviews ofyour Customs function.

Our knowledge of customs rulesand procedures combined with ourexperience in business processesprovides you with comprehensivesolutions.

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Global Trade Solutions' professionals provide the following services designed toimprove your company's financial performance:

Tariff Classification: Tariff classification determines the duty rate for importedproducts, eligibility for trade preference agreements and whether or not theproduct is admissible, subject to import quotas or other government agencyrequirements. We review the tariff classifications of your products to determinewhich classifications are correct and the most advantageous.

Valuation of Merchandise: We work with you to determine the propercustoms value of merchandise by assuring all required adjustments (bothadditions and deductions such as assists, royalties, license fees, assembly andconstruction costs in the country of importation, etc.) to the invoice price areproperly considered.

Preferential Trade Agreements: We help you identify opportunities to usepreferential trade agreements such as the NAFTA, GSP, CBI, U.S. GoodsAssembled Abroad, Mercosur, and various Multi-lateral & Bi-Iateral tradeagreements to lower your customs duty liability when making decisions as toplant locations, sourcing of materials and capital expenditures. In addition, weprovide the hands-on experience in managing these programs and complyingwith Customs requirements.

Engineering the Customs Business Process: We help you develop acomprehensive, integrated business process which assures customs planningissues will be properly considered in making decisions and complianceresponsibilities are met.

Duty Avoidance/Minimization/Deferral/Recovery: We develop strategiesutilizing tools such as foreign trade zones, bonded warehouses, and specialtariff provisions such as U.S. Goods Returned and Temporary ImportationBonds to avoid/defer/minimize duty costs. We also identify opportunities forduty refunds where available under Customs drawback statute and regUlations.When merchandise is imported and later exported in an unused condition or aspart of another product, 99% of the import duty paid may qualify for refund.

Customs Compliance: Customs due diligence is in a companies best interest.Therefore companies involved in international trade should perform periodiccompliance reviews. These reviews are designed to ensure that systems andprocedures are operating as planned and meet the customs record keeping andother compliance requirements while operating in an efficient and cost effectivemanner. In addition, we can assist in preparing for and managing customsFocused Assessment audits.

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For companies participating in the international marketplace, proper customsplanning is as essential as proper tax planning. Accordingly, companies mustdevelop comprehensive strategies for minimizing worldwide customs duties andvalue-added taxes. This requires understanding the impact such strategies haveon all countries and regions in which a company conducts business.

Global Trade Solutions provides you with highly qualified global trade andcustoms professionals with a broad range of backgrounds. Our professionalscombine the unique insights gained from critical study of Customs processes aswell as practical experience in developing and implementing trade programs forclients in a variety of industries.

This combined technical and business experience allows you to effectivelymanage expenses while utilizing local resources.

Developing a customs strategy involves more than quoting customs and tradelaws. To develop a customs strategy consistent with your overall businessstrategy requires an understanding of your organization and its business needs.

This level of involvement demands more than consultants. It requires GlobalBusiness Advisors - professionals who establish a long-term relationship withyou and who come to know your organization and its business needs. Only thencan insightful and profitable strategies be developed which minimize yourcustoms and tax liabilities while integrating the process into your overalloperations.

As your import / export business advisors, we will develop and implementcreative, cost efficient strategies consistent with your financial and businessplans.

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IntegratedNAFTAStrategies

What distinguishes Global TradeSolutions from others is our abilityto develop an integrated approachto fulfilling your NAFTA needs fromstart to finish.

As your Import / Export BusinessAdvisor, we can deliver a full rangeof services from cost/benefitanalysis to compliance reviews ofyour NAFTA program.

Our knowledge of customs rulesand NAFT A combined with ourexperience in business processesprovides you with comprehensiveNAFT A solutions.

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Whatever your NAFT A needs may be Global Trade Solutions stands ready toprovide the services you need to improve your company's financial performance.

Understanding NAFT A: We conduct comprehensive seminars on yourpremises to provide you with information regarding the impact NAFTA has onyour industry and your business.

Cost/Benefit Analysis: We perform a comprehensive analysis of issues,assessing the impact the NAFTA legislation has on your products andoperations. We will determine the anticipated duty savings, which may beavailable through NAFT A.

Engineering your NAFT A Business Process: We develop and implementprocedures by which you will be self-sufficient in administering your NAFTAprogram. We work with your personnel regarding NAFT A origin rules,recordkeeping requirements and documentation procedures.

Claiming your NAFTA Refunds: We work with you to prepare and supportclaims for duty refunds under NAFTA. A complete and properly preparedNAFTA claim expedites the refund process and reduces the risk of unnecessarydelays or disputes.

NAFTA Compliance Reviews: We review your operations in order to continueto apply newly developed efficiencies and technology to your NAFT A processwhile ensuring continued compliance with a myriad of rules and regulations.

NAFT A Legislation Updates: We provide timely updates on newdevelopments in NAFT A, which may affect your business decisions andoperations.

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What distinguishes Global TradeSolutions from others is our abilityto develop an integrated approachto fulfilling your Drawback needsfrom start to finish.

As your Import / Export BusinessAdvisor, we can deliver a full rangeof services from costlbenefitanalysis to compliance reviews ofyour Drawback program.

Our knowledge of customs rulesand Drawback combined with ourexperience in business processesprovides you with comprehensiveDrawback solutions.

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Meeting All Your Drawback Needs

Whatever your Drawback needs may be Global Trade Solutions provides theservices and solutions you need to improve your company's financialperformance.

• Understanding Drawback: We conduct comprehensive seminars on yourpremises to provide you with information on the impact of Drawback to yourbusiness operations.

• Cost/Benefit Analysis: We perform a comprehensive analysis of issuesassessing the impact of Drawback on your products and operations. We willdetermine the anticipated duty savings, which may be available throughDrawback.

• Drawback Contract Filing: We work with you to collect the informationnecessary to prepare the drawback contract and assist in filing the contractwith U.S. Customs and obtaining requisite approvals.

• Engineering your Drawback Business Process: We develop andimplement procedures, which provide you with a cost effective Drawbackprogram, which meets your business needs including self-administeredprograms to outsourced programs. We work with you r personnel regardingrecordkeeping requirements and documentation procedures for Drawback.

• Claiming Drawback Refunds: We work with you to prepare and supportclaims for duty refunds under Drawback. A complete and properly preparedDrawback claim expedites the refund process and reduces the risk ofunnecessary delays or disputes.

• Drawback Compliance Reviews: We review your operations in order tocontinue to apply newly developed efficiencies and technologies to yourDrawback process while ensuring continued compliance with a myriad ofrules and regulations.

• Drawback Regulation Updates: We provide timely updates on the impactof new developments in Drawback, which may affect your businessdecisions and operations.

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IntegratedFTZStrategies

What distinguishes Global TradeSolutions from others is our abilityto develop an integrated approachto fulfilling your FTZ needs fromstart to finish.

As your Import / Export BusinessAdvisor, we can deliver a full rangeof services from cost/benefitanalysis to compliance reviews ofyour FTZ.

Our knowledge of customs rulesand FTZ's combined with ourexperience in business processesprovide you with comprehensiveFTZ solutions.

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Value-Added Foreign Trade Zone (FTZ) Services

Our Global Trade Solutions professionals have the full service experiencenecessary to deliver the FTZ services you require to improve your businessperformance. Our service offerings include:

Cost Benefit AnalysesWe prepare a comprehensive analysis identifying FTZ benefits that apply to youroperations. These benefits may include inverted tariff relief, duty deferral, dutyavoidance, MPF reduction, and state and local tax avoidance. We take intoaccount the impact of NAFTA and the WTO Uruguay Round staged tariffreductions, as well as implementation and operating costs, to determine the netbenefit of utilizing a FTZ.

Applications for FTZ statusWe organize and manage the entire application process, from drafting theapplication to guiding it through review and approval by the sponsoring generalpurpose FTZ and the Foreign Trade Zones Board.

FTZ Inventory SystemsWe work with you to determine systems requirements, develop in -housesystems design specifications or assist in vendor software selection and finalsystem integration. We also help clients to develop and document the operatingprocedures needed to effectively manage FTZ operations and compliance.

FTZ ActivationWe prepare U.S. Customs' required procedures manual and obtain all necessarywaivers and authorizations from the U.S. Customs Service to allow FTZoperations to begin. We work directly with Customs officials and clientrepresentatives to insure that all parties understand how the company will meetits compliance obligations.

Contract ManagementWe process all FTZ paperwork and transactions, and then prepare requiredreports and documents on your behalf for filing with Customs. Our objective is tomaintain a strong compliance environment, while eliminating administrativedistractions that take attention away from your core business.

Compliance ReviewsWe review your FTZ operations to assess your compliance with current rulesand regulations. We identify opportunities to improve performance byrecommending the latest business process and information technology solutions

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Integrated ComplianceStrategies

What distinguishes Global TradeSolutions LLC from others is ourability to develop an integratedapproach to fulfilling your Customsneeds from start to finish.

As your Import / Export BusinessAdvisor, we can deliver a full rangeof services from cost/benefitanalysis to compliance reviews ofyour Customs function.

Our knowledge ofCustoms rules and procedurescombined with our experience inbusiness processes provide youwith comprehensive solutions.

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Meeting All of Your Compliance NeedsA Comprehensive Approach to Meeting Customs ComplianceRequirementsThe passage of the Customs Modernization and Informed Compliance Act (ModAct) implemented many new regulations for importers. The Mod Act assignsCustoms the responsibility for clearly defining and communicating theseregulations to the trade community. The Mod Act also requires the tradecommunity to act with Reasonable Care in meeting those obligations andresponsibilities, of which there are severe penalties for non-compliance.Internal Compliance Reviews prepare companies for the new Customs InformedCompliance environment and are recommended by Customs as an indication ofexercising the new Reasonable Care standard. In addition, a thoroughassessment of a company's customs function often reveals latent opportunitiesfor customs duty savings.

What are the new responsibilities of the Importer?Reasonable Care: Importers now have a regulatory responsibility to exerciseReasonable Care when: classifying merchandise, establishing the value ofimported merchandise (using one of the Customs approved methods),determining country of origin, determining marking requirements, maintaining anaccurate recordkeeping system, and following all other provisions of theCustoms Regulations. Importers can continue to use a Customs Broker to assistin the above obligations, but no longer can importers rely solely on the CustomsBroker to ensure compliance. The importer is now ultimately responsible.

Statutory and Regulatory Changes: The Mod Act shifts the burden ofknowledge of the regulations directly to the importer. Importers are now directlyresponsible for self-education and compliance with Customs laws.

Customs Business Process: The customs function should be clearly definedthrough solid written procedures. These procedures must be maintained andinternal controls must be in place to ensure the continued reliability of thesystem. Recordkeeping must be coordinated among all departments that affectthe customs function.

Compliance Assessments: Customs is currently conducting FocusedAssessment Reviews on importers. Companies that fail to meet compliancestandards are required to initiate compliance improvement plans, which can betime consuming, resource consuming, and the reviews can result in severepenalty assessment. We perform compliance reviews for our clients as well asassist them through the formal FocusedAssessment process.

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Global ExportCompliance Reviews

Export ProcessEngineering

Software Integration andImplementation

Operational ExportConsulting Advice

ExperiencedProfessionals

We provide multi-location, multi-jurisdictional export compliance reviews to determine"as is" compliance, assess and resolve risks, and implement effective and compliantprocess improvement procedures. Review techniques include process mapping,transactional sampling using audit methodologies, and interviews with personnelaffecting export compliance. We can perform reviews on site at locations around theworld in a cost-effective manner, and advise on local export controls as well as U.S.standards.

A key element in successfully managing your export control compliance is having a clearunderstanding of which individuals and departments have responsibility for each part ofthe business process. Whether alone or as part of a compliance review, we developcustomized training sessions, export control compliance manuals, process maps, andcomprehensive, integrated business processes and procedures to assure export controlissues will be properly considered in making decisions and compliance responsibilitiesare met.

Companies are moving towards globalization and automation of compliance proceduresthroughout the supply chain. This trend has increased the supply of software tools tohelp automate and improve export control compliance. We assist you in selecting thebest solution for your business needs by analyzing the current market offerings and howthey will integrate with your business operations and information technology systems.

We assist clients with implementing software solutions into current processes and reviseprocedures to accommodate newly automated functions. We also assist with ERPimplementations, in ensuring that the data fields will be sufficient to address exportcontrol issues should the company later decide to automate the export control function.

We provide ECCN, Schedule B, and HTS classifications, including BIS commodityclassification and jurisdiction requests.

We help clients determine and fulfill their regulatory obligations, including licensingrequirements, embargoes, deemed export regulations and intangible export controls.

Global Trade Solutions is dedicated to providing integrated global trade managementservices to small and mid size multinational companies. Our professionals have over 25years experience of export controls in many countries, exploring planning opportunities,developing strategies, and implementing procedures to minimize international tradecosts, while assuring compliance with applicable governmental regulations. Thisexperience has been gained through hands-on management of export operations,compliance reviews, and global trade strategies.