2. Is composed by Professional experts in International trade, with an experience over 25 years acquired in the public sector and private initiative. Our firm is focused in the field of international business attending as our specializations Tax, Customs, Foreign Trade and Corporate Law. Derived from the multiple needs of different businesses and users of International Trade, GRUPO CONSULTOR FLONU S.C. borns to provide real solutions to these needs. Grupo Consultor Flonu S. C.

3. Our mission is to completely satisfy each and every one of your approaches in foreign trade and this result in a comprehensive and competitive benefit in your enterprise. Committed in the quality service and supported by a professional team which support its activities with communication, respect and trust.

4. Preventive audits in Foreign Trade. Tariff classification of Goods. Consulting Specialized in Foreign Trade. Consulting in Customs Legislation. Inventory Control, Annex 24 of the General Rules in the Field of Foreign Trade.

5. 1. Import and Export. Definitive. Temporal. Air, Land, Sea, Rail. 2. Special Operations. Regime change. Virtual. Adjustments. Additional Customs Declarations. 3. Customs Offices of Operation. Monterrey, Nuevo León. Colombia, Nuevo León. Nuevo Laredo, Tamaulipas. Miguel Alemán, Tamaulipas. Altamira, Tamaulipas. Manzanillo, Colima. Lázaro Cárdenas, Michoacán. México City, Distrito Federal. Juarez, Chihuahua. As well we manage operations in any Customs Office thanks to our associates broad like in the country.

6. Thanks to Group Consultor Flonu, S. C. experience You may conduct foreign trade for goods of all sectors, this service is targeted to all companies who are not registered in the Register of Importers and wish to conduct foreign trade operations.

7. Tax credits determined by the customs and tax authorities are vice in their integration as well as its foundation, which gives us the opportunity to challenge credit remains by the right legal route according to the process stage where the credit claim is located. We have a wide experience in challenging tax credits in the area of customs and foreign trade. It is important to emphasize that only the expert lawyers in these areas obtaine excellent results contesting tax credits of this nature. It is therefore important that when these services are hire they are performed by experience and expert lawyers in these fields.

8. Our work team has the qualifications and experience of over 25 years in the management and application of legislation, both tariff and customs in Mexico. This allows us to offer training and refresher courses on various topics in the subjects of Foreign Trade and Customs legislation as: Foreign Trade and Customs. Tariff Classification of Goods. Certificates of Origin NAFTA, FTA, etc. Customs Act. Foreign Trade Act INCOTERMS. DRAW BACK (tax refund). General Rules of Foreign Trade. Violations and Penalties. Administrative Appeals.

9. Corporate Legal Aware of the great importance of legal corporate documents for the enterprises and the consequences that can be generated by not having these documents, or have them in the wrong order or not upgraded, we offer the necessary help by offering the following legal corporate services:

10. Corporate Legal Consulting for the formation of companies and subsidiaries of foreign companies in Mexico. Guidance for the granting of special or general Powers of Attorney in favor of natural persons. Restructuring of companies, including mergers, splits, liquidations, sales of shares. Coordination with the public notaries during and in at the end of previous activities. Development or review of mercantile contracts. Preparation of ordinary and extraordinary general meetings of shareholders. Preparation of register notices of foreign investment. Preparation of quarterly and annual reports of enterprises with foreign investment

11. Due to the mayor importance and financial contribution which currently represents taxation for businesses, many of them have ceased to regard to it it as a mere object of the financial statements and they have integrated into their strategic business plans. The benefits of using a competitive tax strategy, or evaluate and successfully implement a project or business, can make a huge difference between success or failure of these, therefore we Grupo Consultor Flonu S.C. are prepared to help implement creative and effective strategies to meet the objectives of the companies. "We are sure that count with a professional point of view, impartial and external will bring the Enterprise benefits, which can measure the short, medium and long term, let us contribute to the growth, efficiency and competitiveness of your company as part of your foreign trade area. Waiting being favored by your preference and trust we are at your service. Making available our information:

12. Truchas #105 Col. Real de Minas Guadalupe N. L. C. P. 67124 Tel: (0181) 8394 4905 y 8394 5078 E-mail. consulta@grupoconsultorflonu.com www.grupoconsultorflonu.com Lic. Vista Aduanal Silverio Flores Beltrán Representante Legal M.D.F. Aleida Núñez García Gerente General