Ruud Tusveld Education: Master in Law (Llm) University of Groningen (the Netherlands) Dutch Customs - Post Master Principal level Education Present Position: Partner in charge of the Dutch Customs and international trade group, specialising in Distribution and international trade aspects (including VAT). Leader of the PwC EMEA Customs & International Trade network & Global coordinator PwC Customs network Professional experience 1993 to date: PricewaterhouseCoopers Ruud joined Coopers & Lybrand in December 1993, where he per 1998 was appointed as partner. Since 1993, Ruud has been in charge of the Dutch Customs and international trade practice of (first) Coopers & Lybrand, since 1998 PricewaterhouseCoopers/PwC. As such, he is involved in technical aspects of any kind, but specialises in customs regimes aspects related to distribution and productions of goods (customs warehousing / IPR) as well as excises, in both cases combined with advisory on the main international VAT aspects. He is also responsible for multi-national VAT structures on sourcing and distribution of goods. Furthermore, an important part of the practice includes customs audits and reviews as well as running appeals and Court proceedings on Customs and international trade issues on behalf of clients. 14 January 2015 Besides that, Ruud is leader of the PwC EMEA Customs & International Trade network and member of the global indirect tax management team (coordinating Customs on a global basis). As such he has a broad multinational knowledge on Customs, excise and VAT-aspects of the application of the EU law in different EU member states. For a number of multinational clients, Ruud acts as the coordinator from PwC for Customs and VAT issues in the Netherlands as well as the EU. Further, he has been responsible for a number of EU studies performed as support to change and adapt the EU legislation.

He also lectures Customs at the University of Rotterdam and is author of books on processing reliefs (Dutch) and Origin Management (2011). 1989-1991: Deloitte & Touche In charge of the Dutch Customs practice of Deloitte & Touche. During this period Ruud was mainly involved in setting up distribution structures (including customs warehousing), economic Customs regimes (e.g. inward and outward processing reliefs) and customs valuation projects. Besides that he was in 1993 in charge of the implementation project for the new intra community VAT system of a major automotive company. 1986-1991: Dutch Customs As a principal, Ruud was in charge of the technical department of one of the Customs districts in The Netherlands. As such, he was involved in all technical issues as well as Court proceedings on behalf of Dutch Customs in that Customs district as well as for developing new policies on criminal offences & penalties and giving input on adapting existing legislation on a national level. 14 January 2015

Timothy Lyons QC, ThirtyNine Essex Street Chambers, 39 Essex St, London WC2R 3AT, is called to the Bar of England and Wales (1980) and the Bar of Ireland (1998). He has appeared in courts and tribunals at all levels in England and Wales and before the Court of Justice of the EU. He represents and advises commercial operators in the EU, individuals and local and national governments and is instructed by leading law and accountancy firms from around the world. He is well known as a trade law and customs law practitioner and has written a standard text book: EC Customs Law, 2 nd ed., 2008, OUP. He also practises in the field of tax law and is currently a member of the Commission Group of experts on removing tax problems facing individuals who are active across borders within the EU. He is a visiting professor at the London School of Economics and the University of Porto.

Jean Philippe LACROIX jean-philippe.lacroix@fivesgroup.com MEDEF (France) Chairman of the Customs Committee BusinessEurope (Brussels) Chairman of the Customs working group Member of the Trade Contact group (European business Stakeholders near the EU Commission DG TAXUD) Professional Experience: From July 2013 - today Trade Compliance Advisor at Fives Group Advisor for Logistics, Customs, Export Control, International Trade Regulation. Coordination at A Group Level and Implementation of Best Practices in all subsidiaries September 2002 today (9 years 11 months) Professor at Université du Maine (France) Lectures in Master degree Transports and logistics, Customs and external Trade management April 2006 July 2013(6 years 4 months) Corporate Customs and External Trade Director at PSA Peugeot Citroen Optimization of the logistic flow and Customs and Tax planning AEO status in the different countries (SAFE) Implementation of an organization worldwide with some data bases for the import and export management Compliance and governance in Customs, export control Lobbying in the different countries (Customs and trade Administrations) i.e. EU Commission, France, Brazil, China, Russia... March 1988 - May 2006 (18 years 3 months) Customs and VAT Representative Department Manager at GEFCO SA 1995-2006 Customs operations for key accounts as PSA Peugeot Citroën, Bayer Crops Sciences, GE and HP Chairman of the Customs Committee of the CLECAT in Brussels 1988-1995 Customs Manager In charge of the Customs operations in GEFCO for external clients as PSA Peugeot Citroën. Single Market preparation with the elimination of the internal borders and the intra community customs Operations with Social impacts, implementation of a new organization to continue to make clearance for the Clients in the EU.

Consultant for the EU Commission and CNUCED: 3 studies realized: impact assessment on rules of origin For Eastern Europe Countries, impact assessment on rules of origin for Euro Med Countries, Transit in Indian Ocean Countries (Pride Project) September 1975 - March 1988 (12 years 7 months) Customs Officer at Direction générale des douanes et droits indirects Succeed in the entrance examination for French Customs officer (1973 session) Training 1 year French Customs officer Academy (Master degree) Customs Administration Head quarter 1975 First experience as expert in Customs and statistic nomenclatures Member of the nomenclature WG of the EU Commission and in the World Customs Administration. From 1980 till 1982 Chairman of the Nomenclature Committee of the WCO Second experience: Trade facilitation expert: Kyoto Convention, work out in administrative regulations. Advice for companies for the implementation of Customs Simplifications Attendee Facilitation WG in Brussels and Geneva Languages French (Native) English (Professional working proficiency) Italian (basics) Publications French language: Customs, a key element for Trade Facilitation Editions Techniques de l'ingénieur March 10, 2009 Customs and External Trade for Company Managers, explain the multilateral and bilateral agreements impacts in the real life. Popularized the Customs regulations and its practical uses. French language: Customs Logistics Editions Techniques de l'ingénieur April 10, 2011 Explanation of the Customs regulations, especially the main Customs principles. A presentation of the new customs regulations, in order to give some directions for optimization and compliance. Education Ecole Nationale des douanes Customs Officer Diploma, EU and French Civil Services, 1974-1975 Awards: Customs Officer Position Faculté de Sciences Economiques d'aix en Provence 1970 1973 Licence Institut d'etudes politiques d'aix-en-provence 1970 1973 Diploma Honors Chevalier dans l'ordre National de la Légion d'honneur 2012 (French Knight-hood) Chevalier dans l'ordre National du Mérite 1999