FREE TRADE ZONE REGULATIONS

8.1 PERMANENT SPECIAL FREE-TRADE ZONE
Geographical area delimited within the national territory, where industrial activities of goods and services are developed, or industrial activities of goods and services, or commercial activities under special tax, customs and foreign trade regulations.

8.2 SENDING THE MERCHANDISE
Exhibitors may send merchandise with destination to the trade show from 11 February 2012 and it may remain in our warehouses until July 12, 2012.

8.2.1 Instructions for Sending the Merchandise
Exhibitors must DEPOSIT their merchandise in their transportation document in the name of:

• Corporación de Ferias y Exposiciones S.A. Usuario Operador de Zona Franca
• Code: 942
• FERIA ANDINA DE JUEGOS DE AZAR – FADJA 2012
• Name of Exhibitor
• Pavilion and Stand Number
• Bogotá – Colombia

8.2.2 Supporting Documents
The merchandise must be sent with the following support:

1. Commercial bill in Spanish, with a detailed description of the merchandise and the name of the exhibitor or representative in Colombia.
2. Shipping list.
3. Transportation document: air guide, BL, continuation of trip, DTA or DTAI, duly deposited (tax position must be detailed).
4. Special documents, if required (such as the certificate of origin, with a date after the invoice is issued, registration, ok’s, among others).

8.2.3 Merchandise Identification
Boxes, crates or cargo units, etc., must be identified as follows:

a) CORPORACIÓN DE FERIAS Y EXPOSICIONES S.A. USUARIO OPERADOR DE ZONA FRANCA – CÓDIGO Nº 942
b) FERIA ANDINA DE JUEGOS DE AZAR – FADJA 2012
c) Name of exhibitor or representative
d) Name of pavilion and stand number
e) Bogotá – Colombia

8.2.4 Permanence of Merchandise
a) CORFERIAS will charge of the permanence of the merchandise which beginning April 28, 2012, in the warehouse Corferias at $15 Colombian pesos daily per kilo (Fee established for the year of 2012).
b) If the merchandise is nationalized and removed before the fair, the permanence will be charged from the moment it is delivered in the free-trade zone at $15 thousand Colombian pesos per kilo. (Fee established for the year 2012).

8.3 MERCHANDISE ENTRY
Once the merchandise enters the Free Trade Zone it shall remain in our warehouses until the following procedure is performed for its delivery to exhibition:

1. Release of transportation documents.
2. Previous inspection of the Merchandise.
3. Filling out of the form of Merchandise Movement. (For instructions on how to fill out the form, log onto http://servicios.corferias.com/instructivos/comex/. To fill out the required form, each exhibitor must log onto the event page and chose the option Customer Service and enter the required information with his user name and password).
4. Approval of the Movement Form for Merchandise by the User Operator.
5. Delivery of merchandise for exhibition to the exhibitor or his customs broker.

The following considerations shall be taken into account by exhibitors for the entry of merchandise:

a) CORFERIAS only allows the entrance of merchandise that is directly related to the fair.
b) In order to optimize the exhibitors’ participation in the fair, it is suggested that all of the merchandise is exhibited; otherwise it will remain in CORFERIAS’ Foreign Trade warehouse and there will be charges for its permanence.
c) The exhibitor, its representative or the contracted Customs Intermediation Agency is responsible for the merchandise’s legality and appropriate management and they must respond for any customs requirement to CORFERIAS or DIAN as the User Operator.
d) All merchandise that arrive to be nationalized must have a representative with a Colombian ID or a Tax ID Number of the Colombian Government which supports the import.
e) All expenses caused by merchandise management within the Special Permanent Free Trade Zone shall be covered by the exhibitor or the authorized Customs Agency.
f) It is important to verify the merchandise’s tariff item number before it is dispatched to know it if requires approval, certificates of origin, permissions, restrictions, etc. which must be duly complied with. The objective is to foresee the requirements by the Colombian Customs Office.
g) Merchandise can be received up to the last day of the fair, which is April 12, 2012.
h) Foreign merchandise may enter the country through the ports authorized by the DIAN (Barranquilla, Cartagena, Buenaventura, Santa Marta) with the CTD (Customs Transit Declaration) or the Continuation Clause. On the other hand, if the merchandise enters through the Venezuela or Ecuador border, the ICTD (International Customs Transit Declaration) must be presented. Any merchandise arriving by air may enter through authorized airports.

The authorized gates for incoming merchandise are:

GATE LOCATION
Puesto 3
Puesto 4
Calle 25 con 39
Calle 25 con 38 A

8.3.1 Forms for incoming merchandise
The forms for incoming merchandise to the event are mandatory and WITHOUT COST. To see the instructions for filling out the forms please log onto: http://servicios.corferias.com/instructivos/comex/.

8.3.1.1 Forms for the Movement of Merchandise of Foreign Origin Merchandise without Being Nationalized
Any foreign merchandise coming to the fair shall enter with Movement of Merchandise forms 1 and 4, which are specified below:

• Form 1: Movement of Merchandise: Incoming Non-nationalized foreign merchandise.

This form applies for incoming non-nationalized foreign merchandise and merchandise coming from the free-trade zone whether they are industrial of goods and services or transitory. It covers all merchandise to be exhibited during the event with the option of nationalizing, forwarding or transferring once the event is over.
The following documents are required as support for this type of merchandise: Commercial invoice (in Spanish, with a detailed description of the merchandise), in the name of the exhibitor or representative in Colombia, packing list and transportation document (airway bill, BL, continuation of journey or ICTD),, and the transfer authorization issued by Corferias and authorized by DIAN, if it is of the same jurisdiction.

This form must be filled out by the Customs Agent or the exhibitor, preferably in the Foreign Trade office of the Corporation, since the pre-inspection of the merchandise is compulsory with the format Corferias will furnish.

• Form 4: Movement of Merchandise: Incoming advertising, declaration, food and drink tasting samples from abroad.

This form applies to merchandise from abroad with no commercial value, deposited at the fair. It covers material that is going to be distributed, used and tasted during exhibition days. It is important that the text of the invoice describe that these elements are non commercial samples; that their distribution or use are free, and that for customs effects they should not surpass the amount assigned by DIAN. Additionally, that the physical presentation of these elements contains the following: “NON COMMERCIAL VALUE SAMPLE.”

This form should be accompanied by the following supporting documents:

• Commercial invoice (in Spanish, with a detailed description of the merchandise), in the name of the exhibitor or representative in Colombia.
• Packing list
• Transportation document (airway bill, BL, continuation of journey or ICTD; the customs position must be detailed). Documents deposited to:
• CORPORACIÓN DE FERIAS Y EXPOSICIONES S.A. USUARIO OPERADOR DE ZONA FRANCA – CÓDIGO Nº 942
• FERIA ANDINA DE JUEGOS DE AZAR – FADJA 2012
• Name of Exhibitor or his representaive
• Pavilion and Stand Numbers
• Bogotá – Colombia

LIMITS AUTHORIZED BY DIAN
Days of the Trade Show
1 to 3 days
3 to 5 days
6 or more days
Limit
US$ 1000
US$ 2000
US$ 3000

8.3.1.2 Movement of Merchandise Forms for nationalized and/or national merchandise.
• Movement of Merchandise Form No. 2: Incoming nationalized merchandise.

This form is used for incoming merchandise that is in free disposition. It is indispensable to enclose a photocopy of the Customs Declaration if you are an importer or a commercial invoice if you are a distributor. Nationalized merchandise will enter directly to the stand to be exhibited on the days authorized form mounting.

– He must fill out the respective form
– When a sale is made, he must meet the legal disposition about issuing invoices or the equivalent document

• Movement of Merchandise Form No. 3: Incoming national merchandise.

This form applies for incoming merchandise that is made, produced or manufactured in Colombia. It does not require any enclosures, and it must enter directly to the stand to be exhibited on the days authorized for mounting.
– The respective form must be filled.

8.4 DEPARTURE OF MERCHANDISE
When a sale is made, it must meet the legal disposition of issuing the invoice or the equivalent document.

8.4.1 Merchandise Coming from Abroad
For the departure of merchandise coming from abroad from the Permanent Special Free-Trade Zone, the exhibitors must consider the following:

a) During the days of the event you may carry out the nationalization procedure of the merchandise that the exhibitor considers and do the paperwork in the Department of Foreign Trade of CORFERIAS. The physical delivery will take place on the date and time program for disassembling the trade show.
b) One the event is over, any merchandise that has not been nationalized must return to the warehouses of the Free Trade Zone. It will not be received if they are not duly packed in crates or plastic. Any piece that does not guarantee its perfect care for custody at Corferias will not be received. When the merchandise is removed after 15 days following the end of the event, it will pay $15 Colombian pesos per day per kilo until the moment in which its situation is defined (nationalize, transfer or resend. (For these operations you must fill out the Movement of Merchandise forms).
c) CORFERIAS will not deliver any merchandise coming from abroad that has not been previously nationalized, authorized for resending or authorized to be transferred to an Industrial User in another Free Trade Zone. This procedure is done in the Foreign Trade zone and DIAN in CORFERIAS.
d) Merchandise may remain in the Free trade Zone until July 12, 2012, date on which its term expires.
e) On July 13, 2012 any merchandise which is still at the Permanent Free Trade Zone will be declared in voluntary abandonment in favor of the nation if the exhibitor or Customs broker has not requested for more time, in which case it cannot exceed six (6) additional months.
f) The departure of merchandise will be done through Puesto 3 Calle 25 con 39 and Puesto 4 Calle 25 con 38 A.

8.4.1.1. Forms for the Departure of Merchandise coming from Abroad
So that the exhibitor can remove the merchandise from the Corferias Warehouse, he must do the following, according to the case:

• Movement of Merchandise Form 5: Withdrawing merchandise from abroad without nationalizing it to another free trade zone.

This form covers merchandise taken out of CORFERIAS to be stored in industrial free trade zones of godos or services or transitory. The exhibitor must carry out this procedure at the Department of Foreign Trade of CORERIAS and DIAN.

• Movement of Merchandise Form 7: Resending merchandise coming from abroad.

It covers any merchandise that returns to its country of origin or to another country. The exhibitor must do its paperwork before the Department of Foreign Trade of CORFERIAS and DIAN.

• Movement of Merchandise Form 8: Extraction of nationalized merchandise coming from abroad.

It covers any merchandise that was nationalized in the special permanent free trade zone. The procedure for this form must be done by a natural or artificial person with ID card or Tax ID of the Colombian government. The exhibitor must do this procedure before DIAN and the withdrawal of the merchandise must be done before the Department of Foreign Trade of CORFERIAS.

8.4.2 In free Disposition (Nationalized) or of National Origin.
Any merchandise which is in free disposition (National or Nationalized and that came in with Movement of Merchandise Form No. 2 or No. 3 will be taken out from the fairgrounds once the event ends, with the clearance copies signed and sealed by the Foreign Trade Department.

The forms are subject to verification by DIAN because CORFERIAS is a Special Permanent Free Trade Zone. Any change of text of the same must be informed on time to avoid inconsistencies which may cause custom sanctions because the merchandise is not authorized inside the fairgrounds.

The above dispositions are issued based in the current regulations of the competent organisms. Any changes or modifications will be announced.

The forms are subject to verification by DIAN in our special permanent free trade zone. The Movement of Merchandise Forms is subject to verification by DIAN because CORFERIAS is a Special Permanent Free Trade Zone. Any change of text of the same must be informed on time to avoid inconsistencies which may cause custom sanctions. The above dispositions are issued based in the current regulations of the competent organisms. Any changes or modifications will be timely announced.