#DELIVERINGTRUST #COMPLIANCEMADEEASY

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1 #DELIVERINGTRUST #COMPLIANCEMADEEASY

2 2007: 1973: Founded by Néstor Reyes Cabán 1982: Edmundo Rodríguez becomes a Licensed Customs House Broker 1991: Ángel C. Escalera becomes a Licensed Customs House Broker 2001: Edmundo Rodríguez becomes the new owner The Airport & Headquarter Divisions are consolidated for better customer service Néstor Reyes, Inc.

3 2018: 2013: The Company celebrates its 40 th Anniversary 2016: Full Implementatio n of The Automated Customs Environment (ACE) 2017: Record- Breaking response as service provider after the downfall of Hurricane María 2018: Our new Mobile App is launched and available for clients The Company celebrates its 45 th Anniversary Néstor Reyes, Inc.

4 Western Area Division Aguadilla Main Office San Juan SECURED SHIPMENTS REDUCED FREIGHT COSTS

5

6 CUSTOMS BROKERAGE ISF 10+2 IVU / SURI WEB TRACKING SYSTEM FREIGHT FORWARDING (NVOCC) CARGO INSURANCE WAREHOUSING & DISTRIBUTION TRUCKING / INLAND TRANSPORTATION C-TPAT & SECURITY CERTIFICATIONS FTZ CONSULTANCY & DEVELOPMENT TRADE SEMINARS CUSTOMS COMPLIANCE AUDITS

7 Holders of Customs National Permit ACE Program Participants C-TPAT* Certified Operations NAFTZ** Member Certified Minority Business Enterprise Certified by the Puerto Rico Chamber of Commerce Certified by the Puerto Rico Manufacturers Association Certified by the Hecho en Puerto Rico Association *C-TPAT Customs-Trade Partnership Against Terrorism **NAFTZ National Association of Foreign Trade Zones

8 Pharmaceutical & Life Sciences Exhibitions & Fairs Automotive Sport & Special Events Construction & High Tech Textile & Apparel Néstor Reyes, Inc.

9 Néstor Reyes, Inc. 2017

10 Restricted access site in/adjacent a CBP Port Operated according to public utility principles Sponsored by a Corporation Authorized by the Board Under Constant Supervision of Customs and Border Protection (CBP) Regulations of the Foreign-Trade Zones Board (19 CFR Part 400) FTZ # 61 FTZ # 7 FTZ # 163

11 CCE #61 - Guaynabo PRIDCO #7 - Mayagüez Zona Libre del Sur #163 - Ponce

12 Cash Flow Advantages No duties/ taxes until declared for Consumption Distribution Advantages Combining Foreign and Domestic merchandise on Exports Reduced Transit Time, Transportation Costs and Destination Charges

13 ACT 131 OF 1999 ( Patente ) No Municipal Tax on Exports to Foreign Destinations or Customs Duties (Except Petroleum Products - Act 126 of 2005) ACT 159 OF 2004 (CRIM) No Property or Inventory Taxes (10% on average) ACT 73 OF % Maximum Tax Rate (Manufacturing Decree) No Municipal Taxes on Exports ACT 20 OF % Tariff Rate on Corporate Tax 100% Exemption on Export Service Dividends 100% Exemption on Property Tax (90% after 5 years) 20-year Decree to Insure These Rates Zero Federal Taxes

14 Assistance in Developing and Operating Your Foreign Trade Zone. Feasibility Studies & Savings Analysis FTZ Board Application & Operation Logistics Federal Security FTZ Audits Customs Binding Rulings Admissions, Entries, Exports & Bonded Transportation Néstor Reyes, Inc.

15 Minimize Operational Costs Exhibit Pick, Sort, Re-Pack Expand Market Air & Ocean Exports New Exporters FTZ Public Warehouse In-Bond Carrier and In-Land Distribution

16 Edmundo Rodríguez President & CEO of Néstor Reyes, Inc. and ImEx Zone Logistics Over 40 years in the Industry as Trade Adviser and FTZ Consultant. Zenit Award for Businessperson in 2002 President of the Puerto Rico District PRSMDC s Director and Certified Export Council in Suppliers Representative to the Board of Directors in 2008 Member of the Junta de Comercio Exterior in 2009 & 2015 President of the Transportation and Logistics Committee (Chamber of Commerce of PR) in 2013 President of the Transportation and Logistics Committee of the PRMA Coauthor and Promoter of: Act 131 of 1999, which provides 100% exemption on exports to foreign countries from an FTZ designated facility Act 159 of 2004, provides those Companies under the FTZ Program with 100% exemption on all Inventory and Equipment within the facility and 60% of exemption over any preexistent exemptions for land and building.

17 Physical Address Edificio Mercantil Plaza, 2 Ave. Ponce de León Suite 501, San Juan Puerto Rico Mailing Address PO Box San Juan, Puerto Rico Phone & Fax Web & Inquiries info@nreyes.com

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