THANK YOU FOR USING SERVICES OFFERED IN OUR WEBSITE "UNITEDFARMER.NET" ("WE", "SITE"), ALTHOUGH THE LOGISTICS (DELIVERY COMPANY) WILL BE CARRIED OUT THROUGH A THIRD PARTY AS MUTUALLY AGREED AND SELECTED BY THE BUYER AND SELLER. WE ARE NOT LIABLE (WHETHER IN CONTRACT, WARRANTY, TORT, DELICT INCLUDING NEGLIGENCE, PRODUCT LIABILITY, ANY TYPE OF CIVIL RESPONSIBILITY OR OTHER THEORY OR OTHERWISE) TO THE BUYER AND SELLER OR TOWARDS THE THIRD PARTY (LOGISTICS COMPANY) FOR COST OF COVER OF CUSTOM DUTY AND TAX AS APPLICABLE IN DIFFERENT JURISIDICTIONS AS MADE BY THE BUYER AND SELLER IN CONNECTION WITH THIS SITE OR FOR ANY LOSS OF PROFIT, REVENUE, BUSINESS, OR DATA OR PUNITIVE OR CONSEQUENTIAL DAMAGES ARISING OUT OF OR RELATING TO THIS SITE. THE INFORMATION RENDERED HERE IS FOR THE CONVENIENCE OF THE "BUYER" AND "SELLER" ONLY. ALL COMMUNICATIONS REGARDING SHIPING WILL BE TAKEN CARE BY THE LOGISTICS COMPANY ITSELF AND WITH THE CUSTOMS OF SELLER AND BUYER COUNTRY WITH BOTH SELLER AND BUYER. THIS PAGE SERVES AS A BONA FIDE TRANSPARANT WAY TO MAKE THE “BUYER” AND “SELLER” UNDERSTAND HOW THINGS MIGHT BE HANDLED BY THE LOGISTICS COMPANY IN ACCORDANCE TO THE WORLD CUSTOMS ORGANIZATION.

IMPORTANT

Listed below are some countries/regions which require Importer of Record to provide Identification before releasing shipment:

Argentina	Bahrain
Bangladesh	Bermuda
Bolivia	Brazil
Bulgaria	Chile
China	Croatia
Cyprus	Czech Republic
Dominican Republic	Egypt
El Salvador	Guatemala
India	Indonesia
Israel	Italy
Jamaica	Jordan
Kazakhstan	Kenya
Kuwait	Latvia
Lithuania	Mexico
Nigeria	Norway
Oman	Peru
Portugal	Qatar
Romania	Russian Federation
Saudi Arabia	South Africa
Slovakia	Slovenia
South Korea	Spain
Sweden	Taiwan
Turkey	United Arab Emirates
Uruguay

NOTE:

• Taiwan Customs requires the recipient (Buyer) with the Taiwan Customs EZ WAY App (A mobile device to complete the authentication process). For additional detail regarding the import clearance process, you can visit the Taiwan Customs information at https://web.customs.gov.tw/en/
• South Korea Customs requires the recipient (Buyer) to create a "Personal Customs Clearance Code" (PCCC). You can create your PCCC at https://www.customs.go.kr/english/cm/cntnts/cntntsView.do?mi=10801&cntntsId=5502

CUSTOM CLEARANCE PROCESS

CUSTOMS AUTHORITIES COLLECT DUTIES AND TAXES ON GOODS COMING INTO AND OUT OF A COUNTRY. THE GENERAL CUSTOM CLEARANCE PROCESS INCLUDES:

Paper Verification: This clearance means that the customs officer in the seller region verifies the that shipment information is correct, such information includes all the details within the said invoice, including other details such as export date, Air or Fright by water, bill number which will be directly handled by the logistics third Party with the Seller.

Customs Check: The concerned Customs officer will ascertain whether appropriate "Fees" (Tax and Duties) have been applied for the said consigned shipment, if there are outstanding taxes and duties, customs will enable the seller through the logistics Company and inform the seller that they have 02 (Two) options to either:

Delivery Duty Unpaid: means Payment towards taxes and duties are Not Paid.

Delivery Duty Paid: means Payment towards taxes and duties are Paid.

Release for Shipment

WHAT ARE CUSTOM DUTIES?

Custom Duties are a type of tax on cross-border goods that are collected by customs as government revenue and to protect local industries, Examples of Custom Duties are:

• anti-dumping taxes,
• trade tariffs, export duties; and
• excise duties.

They are mostly in the form of import duties, which apply to goods entering a country.

WHO PAYS CUSTOM DUTIES?

Export Custom Duties in this case are paid by the Seller and Import Custom Duty is paid by the Buyer.

WHAT ARE THE TAXES?

The buyer has to pay a tax to their concerned Custom office, such taxes include

• Sales tax,
• Value Added tax; or
• Goods and Service tax.

The tax will depend on the laws of the Import Country; hence the name of the tax may vary from country to country.

WHAT ARE CUSTOM DUTIES AND TAXES ARE BASED ON?

• The Harmonized Commodity Description and Coding System which basically consists of 06 (Six) Digits and used by customs to classify the product being shipped. This also enables the Buyer to pay the Custom Duty and Taxes at the calculated rate and not higher.
• Value of Goods being Shipped
• Fright Fee
• Insurance Fee
• Description of Goods with the Invoice and all details mentioned therein.
• Certain Countries Share Bilateral International Trade Agreements which make custom duty and taxes exempt to both Seller and Buyer.

FOR SELLERS

(AS EXPLAINED IN THE SKRINK WRAP AGREEMENT)

THE INVOICE MUST BE IN COMPLIANCE TO SCHEDULE I AND ALSO INCLUDE:

• Reason for Export
• Shipping Date and Number
• Incoterms (Who will be responsible during Shipping e.g., the Logistics Company)
• Good Description, Weight, and Quantity as Defined in Schedule I
• The Harmonized Commodity Description and Coding System (HS CODE)
• Declared value
• Insurance Cost
• Country of Origin

CUSTOM DUTIES AND TAXES PAYMENT

The Buyer has to pay it to the custom, thereafter the said Shipment will be released.

CALCULATIONS OF CUSTOM DUTIES AND TAXES

Calculations of Custom Duty:

Value of Goods + Freight Cost + Insurance + Additional Cost (if, any) x The custom Duty rate (Each Country has Different Rates)

Calculations of Tax:

Value of Goods + Freight Cost + Insurance + Additional Cost x The Tax (Either VAT/GST/Sales Tax) (Each Country has Different Rates)

DISCLAIMER

THE SITE INCLUDING ALL CONTENT, SOFTWARE, FUNCTIONS, MATERIALS AND INFORMATION AVAILABLE OR PROVIDED IN CONNECTION WITH THE SITE, ARE PROVIDED "AS-IS". WE DO NOT WARRANT THAT THE FUNCTIONS CONTAINED IN OUR SITE WILL MEET YOUR REQUIREMENTS OR BE AVAILABLE, TIMELY, SECURE, UNINTERRUPTED OR ERROR FREE, AND WE WILL NOT BE LIABLE FOR ANY SERVICE INTERRUPTIONS, INCLUDING, BUT NOT LIMITED TO SYSTEM FAILURES OR OTHER INTERRUPTIONS THAT MAY AFFECT THE RECEIPT, PROCESSING, ACCEPTANCE, COMPLETION OR SETTLEMENT OF ANY TRANSACTIONS. SOME JURISDICTIONS' LAWS DO NOT ALLOW EXCLUSION OF AN IMPLIED WARRANTY. IN WHICH CASE THE FOREGOING DISCLAIMER MAY NOT APPLY TO YOU, AND WE DISCLAIM TO THE MAXIMUM EXTENT PERMITTED UNDER APPLICABLE LAW ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY, SATISFACTORY QUALITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON- INFRINGEMENT OR QUIET ENJOYMENT. FURTHERMORE, SINCE WE ARE NOT INVOLVED IN TRANSACTIONS BETWEEN SELLERS AND BUYERS OR OTHER PARTICIPANT DEALINGS, IF A DISPUTE ARISES BETWEEN ONE OR MORE PARTICIPANTS, EACH OF YOU RELEASE US OF EVERY KIND AND NATURE, KNOWN AND UNKNOWN, SUSPECTED AND UNSUSPECTED, DISCLOSED AND UNDISCLOSED, ARISING OUT OF OR IN ANY WAY CONNECTED WITH SUCH DISPUTES.PLEASE CONTACT WITH THE THIRD PARTY DIRECTLY TO BETTER UNDERSTAND THE PROCESS FOR LOGISTICS, CUSTOM DUTIES AND TAXES.