FEDERATION OF NIGERIACombined Form of Certificate of Value and Origin and Invoice for Goods Exported to the Federation of Nigeria. C16(1) State hereCMPE SAFI MOROCCO TH 2011(Place and Date)

General nature or class of goods INVOICE of: .

(2) Full name and address of Manufacturer supplier or exporterBY: COMPAGNIE MAROCAINE DE PLATRE ET DENDUIT KM6,5 ROUTE SEBTE GZOULA SAFI, MOROCCO

(3) Full name of business and address importerTO: ..

To be shipped per: VESSEL. FROM ........................................... TO

Order number R: CREDOC N: ..

Country of Origin/SupplyMarks and numbers on packagesQuantity and description of goodsSelling price to purchaser

@Amount

COUNTRY OF ORIGIN MOROCCOFULLY ADRESSED .X20FT SEA CONTAINERS

..

.

OCEAN FREIGHT

TOTAL CFR TINCAN NIGERIA FORM M N0 .. VOY n:. BILL OF LADING NO.............................................. SAILING DATE :...........TH ........................., 2011EURO PER TON FOB.,00

.,00

.,00

EUROEUR..,00

EUR...,00EUR...,00

Enumerate the following charges and state whether each has been included in or excluded from the selling price to purchaser

Amt in Cur (export ctry)State if incld in selling priceAmt in Cur(export ctry)State if incld in selling price

(1) Cartage to rail and /or docks.

(2) Inland freight (rail or canal) and other chgs to the dock area including inland insurance.

(3) Labour in packing the goods into outside p

(4) Value of outside packages.

5) If the goods are subject to any charge by royalities (6) OCEAN FREIGHT... (7) OCEAN INSURANCE.(8) Commission establishment chgs...(9) Other costs, dues,charges expenses incidental to thre delivery of the articles..

EUR ,00 NIL

NIL

NILYES

State full particulars of royalities1 MOHAMED EL BAJTA (1) ASSI.GENERAL MANAGER of(2).COMPAGNIE MAROCAINE DE PLATRE ET DENDUIT

of (3)KM 6,500 ROUTE DE SEBTE GZOULA SAFI MOROCCO.manufacturers/suppliers/exporter of the goods enumerated in this invoice amounting to EUR ...,00 Hereby declare that I have the authority to make and sign this certificate on behalf of the aforesaid manufacturers/supplier/exporters and that I have the means of knowing and do hereby certify as follows:

1.That this invoice is in all respects correct and contains a true statement of the price actually paid or to be paid for the said goods, and the actual quantity thereof.(2). That no different invoice of the goods mentioned in the said invoice has been or will be furnished to anyone.

3. That no arrangements or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser or by anyone on behalf of either of them by way of discount, rebate, compensation or in any manner whatever other than as fully shown on this invoice. ORIGIN

1. That all the goods mentioned in this invoice have been wholly produced or manufactured in MOROCCO

2. That all the goods mentioned in this invoice have either wholly or partially produced or manufactured in3. That as regards those goods only partially produced or manufactured.

(a) the final process or processes of manufacture have been performed in (b) the expenditure in material produced and/or labour performed incalculated subject to qualifications hereunder. In the case of all such goods is not less 25 % of the factory or works cost of all such goods in their finished state (See note below)

4. That in the calculation of such of such proportion of material produced and/or labour performed none of the following items has been included or considered. Manufacturers profit or remuneration of any trader ,agent, broker or other person dealing in the articles in their finished condition,royalities,cos Dated at CMPE SAFI MOROCCO this . TH .,2011Signature.Signature of witness