Ship Instruction Fink

CONSIGNMENT INSTRUCTIONS AND IMPORTANT INFORMATION FOR IMPORTS INTO BRAZIL

1) CONSIGNMENT INSTRUCTIONS: 1.1 - PLEASE CONSIGN AWB AND BILL OF LADING TO RIO DE JANEIRO AS FOLLOWS: When Fink is the importer: CNEE: TRANSPORTES FINK LTDA. ESTRADA DOS BANDEIRANTES 2856 RIO DE JANEIRO - 22.775-104 BRAZIL CNPJ: 00649887/0001-43 (this information is mandatory) When importer is NOT FINK, but another importer: CNEE: MUSEUM / GALLERY / PRODUCER / EXHIBITOR (COMPLETE NAME) FULL ADDRESS CPF (if cnee is a person) or CNPJ (if cnee is a company or foundation) - (this information is mandatory) NOTIFY: TRANSPORTES FINK LTDA. ESTRADA DOS BANDEIRANTES 2856 RIO DE JANEIRO - 22.775-104 BRAZIL - IMPORT DEPARTMENT - PHONE: 55 21 3410-9737; 55 21 3410-9733 1.2 - PLEASE CONSIGN AWB AND BILL OF LADING TO SANTOS OR SÃO PAULO AS FOLLOWS: When Fink is the importer: CNEE: FINK SÃO PAULO LTDA AV. CARDEAL SANTIAGO LUIZ COPELLO, 81 SÃO PAULO - 05.308-000 BRAZIL ATT.: IMPORT DEPARTMENT - PHONE : 55 11 3839.5400 CNPJ: 00884826/0001-60 (this information is mandatory) When FINK IS NOT the importer and there is another importer: CNEE: MUSEUM / GALLERY / PRODUCER / EXHIBITOR (COMPLETE NAME) FULL ADDRESS CPF (if cnee is a person) or CNPJ (if cnee is a company or foundation) - (this information is mandatory)

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NOTIFY: FINK SÃO PAULO LTDA AV.CARDEAL SANTIAGO LUIZ COPELLO, 81 SÃO PAULO - 05.308-000 BRAZIL - IMPORT DEPARTMENT - PHONE: 55 11 3839.5400 1.3 - PLEASE CONSIGN AWB AND BILL OF LADING TO BRASÍLIA AS FOLLOWS: When Fink is the importer: CNEE: FINK Brasília Ltda. STRC Trecho 2 Conj. D Lotes 1 e 2 71225-524 – Brasília – DF – Brasil CNPJ: 01.633.934/0001-23 (this information is mandatory) When FINK IS NOTE the importer and there is another importer: CNEE: MUSEUM / GALLERY / PRODUCER / EXHIBITOR (COMPLETE NAME) FULL ADDRESS CPF (if cnee is a person) or CNPJ (if cnee is a company or foundation) - (this information is mandatory) NOTIFY: FINK Brasília Ltda. STRC Trecho 2 Conj. D Lotes 1 e 2 71225-524 – Brasília – DF – Brasil Phone: 55 61 3234-3445 REMARK: CPF is the tax identification number of a PERSON. CNPJ is the identification number of a COMPANY, FOUNDATION, GALLERY.

FOR ANY OTHER DESTINATION IN BRASIL, PLEASE CONTACT US FOR CONSIGMENT INSTRUCTIONS!

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2) REMARKS: 2.a) It is mandatory to include the Harmonized Code on bill of lading. This is a request from the marine merchant department and also some shipping lines. 2.b) Weight should be in Kilograms and volume is Cubit Meters. 2.c) Any Bill of Lading or AWB issued different from these instructions will be subject to fines levied by customs which may vary from US$ 5,000.00 to US$ 25,000.00 and which will have to be paid by agent before customs clearance starts. 2.d) We strongly suggest BL/AWB draft is sent to us for checking BEFORE it is issued by shipping line/airline. 2.e) According to the Brazilian legislation, the bill of lading and AWB must include the ocean freight charges. Sentences like "freight as per agreement" or anything similar are not acceptable and shipment cannot be cleared.

3) RECOMMENDATIONS: The port / airport charges can get extremely high in case the shipment is kept in the port (or airport) terminals without being cleared due to lack of documents. After 90 days of an import in the port / airport without the customer or its representative/customs broker having started the customs clearance process, customs has the right to seize the shipment. For your guidance, please see information about how these charges are calculated by the port/airport authorities and shipping lines. These charges are always the same, regardless of who the consignee or notify of the consignment is. PORT STORAGE: It is charged in periods of 10 days and it is calculated over the C&F value. Percentuals may vary from terminal to terminal, but average charge is 0.45% for the first 10 days period; 0.70% for the 2nd 10 days period; 1.40% for the 3rd 10 days period and so forth. There will normally be 2 periods charge. Bill of Lading must be rated according to Brazilian legislation. AIRPORT STORAGE: Average is US$ 0.04 per kg gross plus a percentual of 50% of this value for ATR tax. This amount is charged for a period of the first 4 days and then consecutively for each additional 2 days. AWB must be rated according to Brazilian legislation.

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4) DEMURRAGE, RELEASE OF OBL, DECONSOLIDATION CHARGE: Vary according to shipping line. We strongly suggest you negotiate 20 days free demurrage at destination, considering customs usually takes from 15 to 20 days to clear, under normal conditions. PLEASE PAY SPECIAL ATTENTION TO DEMURRAGE COSTS AT DESTINATION PORT, THERE ARE SOME SHIPPING LINES WHICH CHARGE HIGH DEMURRAGE DEPOSIT (DEMURRAGE PAYMENT ADVANCE) AND ALSO HAVE VERY HIGH COSTS PER DAY. WE STRONGLY RECOMMEND YOU CHECK DEMURRAGE CHARGES AND FREE TIME BEFORE YOU CHOSE THE SHIPPING LINE. 5) SHIPPING INSTRUCTIONS: When a shipment arrives to Brazil, customs clearance process cannot be started if preregistration (credenciamento) of customer at customs is not completed. To pre-register customer we need the following documents at least 5 working days before shipment arrives to Brazil: 1. All documents regarding the importer 2. Power of attorney 3. The Bill of lading or AWB must have the following text in Portuguese: “TRATA-SE DE OBRAS DE ARTE QUE IRÃO COMPOR A EXPOSIÇÃO (mention name of exhibition, period and place) 4. 2 sets of original Packing list (signed in head letter paper) 5. 2 sets of original Proforma Invoice (signed in head letter paper) 6. Invitation Letter from Museum/Exhibition Place relating the artworks to the Exhibition 7. Pictures of each artwork 6) COURIER SHIPMENTS: The enclosed instructions are not valid for shipments by courier. Courier operators clear their cargo under a specific legislation that does not cover exhibitions. Tax suspension or exemption is not applicable if this type of transportation company is chosen. FINK is not responsible for clearance of any courier shipments. The use of services from companies such as FEDEX, DHL, UPS, TNT and others of this kind unable us to assure delivery of any imported goods. Our experience shows us that such shipments will be held by customs in VCP, Campinas – São Paulo airport. 7) CUSTOMS CHARGES IF APPLICABLE All information contained in Invoices will be checked by customs. For each information (# of items/pieces, # volumes, Harmonized System Code classifications, weight, total value, consignee, etc) that does not match the goods being imported, a fine may be charged.

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