1. 1 Company presentation Gerlach, [quarter, year] Welcome to the world of customs Gerlach – the European customs network

2. 2 Company presentation Gerlach, [quarter, year] Agenda Gerlach overview Gerlach in detail

3. 3 Company presentation Gerlach, [quarter, year] Market Trends Solutions in various countries out of one hand / One strong customs broker for Europe to centralize clearance activities Customs experts to identify cost saving potentials and compliance failings Ensured compliance in customs clearance made on their behalf Fast and reliable customs clearances to ensure smooth and fast border crossing Outsourcing of customs activities because customs and security requirements are becoming more and more complex Transparency in their cross border international flow of goods, reporting options to identify costs involved A strong reliable partner who always knows the newest regulations and has state of the art IT solutions and best in class procedures in place What do our customers need?

4. 4 Company presentation Gerlach, [quarter, year] Gerlach Value Proposition We offer the full range of customs services to cover your needs so you can concentrate on your core business while we take care of the formalities of international trade. European-wide geographical coverage for all your international transactions out of one hand n One stop shop for your customs needs across Europe and beyond n Reduction of complexity: one contact, one billing, one reporting n Cost saving potential as a result of scale effects and outsourcing of internal customs department Best in class expertise and professional people with high legal skills and customer oriented approach n Smooth and quick customs clearance resulting in reliable cross-border deliveries n High degree of compliance offers you peace of mind n AEO certification in the majority of EU Member States n Strong and financial sound organization Broad range of services based on a solid, proven and flexible European customs network to cover all of your requirements n One stop shop for all your transactional customs requirements n Tailored made solutions via our consultancy expertise n Transparency via standard and tailor made reporting capabilities

5. 5 Company presentation Gerlach, [quarter, year] Gerlach Customs Network Background customs activities: n Present in 11 countries n More than 65 offices n Over 450 dedicated customs employees Countries with Gerlach entities (BE, BG, CH, CZ, DE, NL, PL, RO, SK, UA, UK) In other countries Gerlach is represented via agents

6. 6 Company presentation Gerlach, [quarter, year] Agenda Gerlach overview Gerlach in detail

7. 7 Company presentation Gerlach, [quarter, year] Your benefits from cooperating with Gerlach n Gerlach ensures trade compliance for international deliveries with our highly-skilled personnel. n Long-term experience for all modes of transport. n European customs clearance solutions acting as a single service provider for multi-national companies. n Large scale customs simplification and bonds / guarantees enabling large volumes of imports / exports / transits built around customer demands. n Customized reporting to ensure full transparency (e.g. reporting of clearance times, status monitoring). n Centralized solutions, i.e. monitoring of all customs clearance activities on behalf of our customer thus enabling focus on their core business. n Cost saving potential through outsourcing of the internal customs department. n Reduced contact points and ease of communication over multiple partners. n Gerlach as part of Deutsche Post has excellent financial standings. n Gerlach is AEO certified. No.1

8. 8 Company presentation Gerlach, [quarter, year] Which services do we offer for you? We offer the full range of customs services* to cover your needs so you can concentrate on your core business while we take care of the formalities of international trade. * The service offering varies country to country n General customs consultancy n INTRASTAT n Import and export n Transit n Fiscal representation n Support with customs specialist on-site GERLACH CUSTOMS SERVICES Core Services Customs Consultancy Secondment Additional Services Third country EU Clearance

9. 9 Company presentation Gerlach, [quarter, year] Core services: Import and Export Our serviceCustomer benefit n Filing of import/export declarations via regular procedures n Filing of import/export declarations via simplified procedures n Support in filing of pre-declarations via the Import/Export Control System (ICS/ECS) n Support in cases of customs inspections n Support in paperwork handling n Payment of customs duties + import VAT on your behalf n Supply of required customs guarantees n Archiving of documents n Network with more than 65 offices and more than 450 employees n Best in class expertise n Smooth border crossing without delays n Higher degree of compliance n Reduced complexity n Good relationship with customs authorities n Cost saving – no need to invest in own customs knowledge Definition: Import declarations must be filed if goods cross the border, e.g. from one non-EU country to an EU country. Export declarations must be filed if goods are forwarded from one country to another, e.g. from an EU country to a non-EU country. Third country EU Import EU Third country Export

10. 10 Company presentation Gerlach, [quarter, year] Core services: Transit Our serviceCustomer benefit n Filing of transit declarations via NCTS (internal and external transit procedures with T1 / T2 documents) n Filing of transit declarations via Carnet TIR n Support in cases of customs inspections n Supply of customs guarantees n Support with paperwork handling n Support with customs enquiries and notifications n Support with cases of non-cleared transit procedures n Use of simplified procedures Authorized Consignee / Authorized Consignor n Network with more than 65 offices and more than 450 employees n Best in class expertise n Smooth border crossing on the way to your final customs clearance n Higher degree of compliance n Reduced complexity n No need to invest in own customs guarantee amounts n Professional and friendly staff available at all strategic customs locations Definition: Transit is a customs procedure that allows goods that are generally not in free circulation to move between two points in the EU with the customs duties and other charges suspended. Final customs clearance can take place in the country of destination. EU

11. 11 Company presentation Gerlach, [quarter, year] Secondment Our serviceCustomer benefit n Highly skilled professional customs staff experienced in various industry sectors available for the time you need them n Gerlach undertakes all customs services and handling on-site n Support for time-limited and In-house customs projects n Tailor-made support of your local customs interfaces n Keeping your internal labor costs flexible n Access to expertise on EU customs, VAT and statistical legislation n Availability in peak seasons n Possibility to adopt best practices in customs Definition: Our highly experienced staff can be sent to your premises to support you in different areas of the customs clearance process, e.g. taking care of your import declarations or classification of your goods. This can be a splendid option when somebody in your customs team is ill, or when the peak season arrives.

12. 12 Company presentation Gerlach, [quarter, year] Core services: Fiscal representation* Our serviceCustomer benefit n Filing of import declarations and payment of import duties on your behalf n Regular VAT filing n Support in cases of customs inspections n Support with paperwork handling n Filing of INTRASTAT declarations n Support in all questions you have related to cross-border transports n Consultancy support in all questions around EU customs, VAT and statistical legislation n Archiving of documents n No VAT registration necessary n Cash flow advantage due to payment of VAT at the place of destination n Consignee receives goods as intra-Community delivery, no additional activities required at destination n Higher degree of compliance – the fiscal representative takes care of all requirements n You can concentrate and focus on your core business n No expertise required on EU customs, VAT and statistical legislation Definition: Fiscal representation is an option for companies that are not VAT registered in the European Union. The fiscal representative takes over all responsibilities for VAT, customs and INTRASTAT filing. You can enter the EU market as a foreign company without worrying on customs, statistical and VAT regulations – we make sure that you are 100% compliant! * Offered in countries where it is legally possible. Third country EU Clearance

13. 13 Company presentation Gerlach, [quarter, year] Customs consultancy Our serviceCustomer benefit n General advice on all questions regarding customs legislation n Support in classification issues n Support of AEO application n Evaluation of cost saving potentials n Customs training n Support in cases of non-cleared transit procedures n Supply Chain optimization n Support in appeal procedures n Access to highly skilled professional customs staff which provide you with a high quality consultancy service n Availability of customs experts with theoretical and practical skills who fully understand business requirements n Best in class expertise on EU customs, VAT and statistical legislation n Higher degree of compliance n Keeping your internal labor costs flexible Definition: At Gerlach, we have Customs Consultants available to help you with a number of complex customs topics. We can review your logistics procedures to decide whether or not there is the potential to optimize your customs activities. We analyze your processes, disclose risk areas and close the gaps together with you to maximize your degree of internal compliance.

14. 14 Company presentation Gerlach, [quarter, year] Additional services: INTRASTAT Our serviceCustomer benefit n Filing of INTRASTAT declarations (arrival) n Filing of INTRASTAT declarations (dispatch) n Consultancy support in all questions around statistical legislation n Archiving of documents n Higher degree of compliance – we take care of all statistical requirements n Keeping your internal labor costs flexible n You can concentrate and focus on your core business n Best in class expertise on VAT and statistical legislation Definition: In case your company performs intra-Community trade, you have to make sure that you meet all statistical requirements. Monthly statistical declarations (INTRASTAT) must be filed in case a certain value threshold for your trade is exceeded. With the INTRASTAT declarations, statistics on the trade in goods between countries of the European Union are collected.

15. 15 Company presentation Gerlach, [quarter, year] Please visit www.gerlachcs.com for further information Precise performance by the clock By choosing us as your expert partner in customs, you opt for perfect cooperation between your company, your transport partner, the authorities and, ultimately, your customer. We handle every imaginable customs formality and the associated fiscal representation. And we promise you that we know the ways.

16. 16 Company presentation Gerlach, [quarter, year] Our global customs coverage We can cover all of your international business via our network of agents Our customs expertise does not stop in Europe – we can offer you clearance capacities worldwide for all modes of transport. Use us as your gateway to simplify the customs clearance of your international traffic.

17. 17 Company presentation Gerlach, [quarter, year] Contact details Name: HRISTOV Ruslan Job title: Customs Products Manager Tel: + 359 2 970 78 70 Mob: + 359 889 777 683 e-mail: Ruslan.Hristov@bg.gerlachch.comRuslan.Hristov@bg.gerlachch.com e-mail: info@bg.gerlachch.cominfo@bg.gerlachch.com Name: ANGELOVA Evelina Job title: Field Sales Executive Tel: + 359 2 970 80 61 Mob: + 359 885 269 171 e-mail: Evelina.Angelova@bg.gerlachch.comEvelina.Angelova@bg.gerlachch.com

18. 18 Company presentation Gerlach, [quarter, year] Our five minutes are over. Now it`s time to start saving your time and money

19. 19 Company presentation Gerlach, [quarter, year] Gerlach – the European customs network "ANY TIME, ANYWHERE" Thank you for your interest and time