Date : JANUARY, 2010

To : Our Valuable Customers Who May Concern

From : “K” Line (Hong Kong) Ltd

Subject: New Requirement for S/I Submission for Mexico Shipment

Pursuant to instruction from Mexico Customs as stated in Article 184 fraction 9 and Article 185 fraction 8 of the customs law, all parties (Shipper, Consignee and Notify Party) on the Bill of Lading must indeed the FULL Contact Name, Address, Telephone number, and RFC (Mexico’s Federal Register of Constituents) or Tax Identification number used for tax payments as effective from January 17, 2010 even cargo via USA but except in the following scenarios:

o Diplomatic and consulate goods should use EMB930401KH4

o International Organizations should use OIN9304013N0

o Household Goods should use EXTR920301TS4

Please take note that shippers are requested to provide all completed parties’ information and RFC No./TAX ID No. on their SI. All manifest data must be submitted to Mexico Customs no less than 24 hours prior to vessel arrival at loading port. Any non-compliant cargoes will result with penalty from MXN40,000 up to MXN60,000 (converts to apprx USD3,162 to USD4,725), which will be account to shipper.

We take this opportunity to thank for your valuable support and look forward to having your unchanged patronage in

future. Should you have any further queries, please feel free to contact our Customer Service Team.

Customer Service TPS, AAL

Hotline: 2861 5432, 2861 5433

Email: hkglcustps@hk.kline.com, hkglcusaal@hk.kline.com

Thanks for your kind attention.

Best Regards.

Yours faithfully,

Sales Administration Team

For and on behalf of “K” Line (Hong Kong) Ltd