DRT's Consulting Team offers an extensive range of value-added services that benefit both importers and exporters. Our team of highly skilled consultants and specialists has helped many customers to:

• Minimize duty liabilities and penalties
• Maximize duty refunds, deferrals and exemptions
• Ensure compliance with Customs and other government agencies
• Strengthen international trade and business strategies
• Streamline documentation and record keeping procedures

Our team is experienced in a wide array of commodities and has worked in various facets of the trade industry including: U.S. Customs, the Department of Commerce, customs brokerage, transportation and logistics, import and export management, database and information management, international law and business practices.

DRT's Consulting Services offerings includes the following:

Seminars - DRT leads the industry in conducting public and in-house seminars in Canada and the U.S. We present courses that address timely and critical issues that affect importers, exporters and other sectors of the trade industry. Our in-house seminars are
Tailored to fit the needs of our customers and have resulted in many successful partnerships toward enhancing several companies' training
procedures and improving their practices in keeping up with the latest in trade and regulatory information and specialized training programs.

Product Dictionary and Tariff Classification -We are experts in determining the proper tariff classifications, rates and requirements for impor1ed merchandise based on careful research and wide-range experience. If necessary, we acquire binding rulings from Customs to determine proper classifications. We are experts in setting up custom-designed product dictionaries, which are databases of tariff numbers, and rates, cross-referenced by product numbers, SKU's plus other per1inent items for proper maintenance of accurate and organized product and tariff information.

Regulatory Compliance Assessments (Audits)-ln 1998, Customs has returned to enforced compliance by subjecting importers and exporters to stricter rules and regulations under the Customs Modernization Act (Mod Act). This obligates the importer/exporter to practice reasonable care, shared responsibility and maintain proper record keeping. The penalties for non-compliance under the Mod Act are costly. With the implementation of new rules under the Mod Act and yearly Trade Enforcement Plans, Customs targets primary focus industries and continues to step up its enforcement efforts by conducting more frequent and lengthy audits. Our consultants have performed Compliance Assessments and Verifications for many companies to help them prepare for Customs audits in order to minimize liabilities and prevent penalties. Our consultants have initiated a self-governance program for our clients to take advantage of minimizing Customs scrutiny.

Policies and Procedures Manuals/Review of Trade and Business Practices- A major plan of any company's sound compliance program and profitable trade and business practices is to have in place a Policies and Procedures Manual. This manual should cover the key elements of Customs requirements and regulatory compliance, streamlined documentation and processing, and proper record keeping audit practices. Tower's PAS consultants have written and designed policy and procedures manuals specifically tailored to companies who in turn have gained the benefits of saving time and money, increasing their efficiency and raising their quality standards.

NAFTA Certification and Qualification Under Other Trade Agreements- DRT's consulting team has assisted many customers in taking advantage of duty-free status and preferential duty rates under the North American Free Trade Agreement {NAFTA). Our NAFTA specialists have undertaken major NAFTA certification review projects for companies, recovering millions in duties and helping ensure proper compliance of the strict rules of preferential rate eligibility. We also offer services such as sourcing strategy, planning that includes taking advantage of other trade agreements such as GSP {Generalized System of Preferences), the newly enacted ITA {International Technology Agreement), the GATT (General Agreement on Tariffs and Trade) and WTO (World Trade Organization) trade initiatives.

Publications and Trade Information -DRT regularly issues resource guides, newsletters and ar1icles to keep~ their customers on top of the latest developments in trade regulations and changes in the industry.

TOOLS

DRT's Consulting Services offers an extensive range of value added services that benefit both importers and exporters. Our consulting team has extensive experience in assisting companies in accomplishing the following objectives:

• Duty minimization and deferral
• Duty refunds and penalty reductions
• Establish and maintain trade preference programs
• Ensure compliance with Customs and other government agency requirements
• Streamline documentation and record keeping procedures
• Strengthen international trade and business strategies

Our team has experience in a variety of industries and draws its knowledge base from Professionals who have worked for the U.S. Customs Service, the Department of Commerce, licensed customhouse brokers, transportation and logistics providers, MIS companies and international business law firms.

The following represents the six core business services:
• Product dictionaries and tariff classification
• Regulatory compliance assessments (reviews)
• Policy and procedure manuals
• NAFTA and other trade preference program certification Training/seminars
• Publications and other trade information

NAFTA Program

Our professionals have assisted many importers in taking advantage of duty free status and preferential duty rates under the North American Free Trade Agreement (NAFTA). Our NAFTA technicians have under taken major NAFTA certification review projects, recovering millions in duties and helping ensure proper compliance of the strict requirements of preferential rate eligibility. Other trade programs include: Generalized System of Preference (GSP), General Agreement on Tariffs and Trade (GAIT), International Technology Agreement (ITA), Caribbean Basin Economic Recovery Act (CBERA) and the Andean Trade Pact Agreement (A TP A)

Features Include :
• Experienced professionals
• Onsite/ off -site automated capabilities

Benefits Include :
• Provides accurate, maximum preferential trade program duty savings
• Provides system for supplier management and support
• System process exceeds customer requirements and meets record keeping   requirements
• Process is more efficient and provides for clerical support
• Fulfills document requirements for customers

Regulatory Compliance Assessments

Importers and exporters are subject to stricter requirements under the Customs Modernization Act (Mod Act) which requires them to practice "reasonable care", "shared responsibility" and maintain proper record keeping procedures. Customs for their part under the Mod Act executes "informed compliance" by disseminating information on current regulations and changes in compliance requirements to the trade community.

Features Include :
• Use of experienced professionals limit liabilities and penalties
• DRT's flexibility provides for minimal review, verifications, or complete audits
• Objective assessment identifies strengths and weaknesses
• Self-governance programs
• Assessment imitates Customs audit and prepares importer/exporter Assessment and   write up covers wide range of issues, includes large sample analysis and documents   Customs requirements
• Identifies areas within documentation flow which are non-compliant or inefficient
• Identifies the sources of critical Custom's information which may not be received   by the Customs Department within client's company

Benefits Include :
• Prepares importer/exporter for Customs audit and provides experience before thefact
• Demonstrates "reasonable care" by consulting an outside customs expert
• Identifies problem areas before Custom's arrival and allows for correction
• Documents better communication and document flow to Custom's and other   government agencies

Product Dictionary and Tariff Classification

Our professionals are experts in determining the proper tariff classification, duty rate and importing requirements for your industry. Databases can be set up to include ten digit HTS numbers, Binding ruling information, FDA product codes, other country tariff codes, NAFT A status and other special preferential indicators.

Features Include :
• Experienced professionals utilizing state of the art software and hardware
• Experienced technicians who utilize GRI's, explanatory notes, legal and chapter notes and binding rulings to ascertain the most effective tariff number and duty rate
• Ability to request binding rulings (tariff classification)
• Ability to create and maintain custom product dictionaries utilizing part/SKU numbers   cross-referenced with tariff numbers and duty rates for complete accuracy

Benefits Include :
• Provides consistency and accuracy
• Ease of reference is effective and efficient with time savings
• Automated data base demonstrates "reasonable care"

Policy and Procedures Manual

A major aspect of any company's sound compliance program and profitable trade and business practice must involve a policy and procedures manual that covers all key elements of Customs and other government agency requirements, streamlined documentation and processing, and proper record keeping procedures.

Features Include :
• Specifically designed for client's company
• Step by step process map documenting both import and export procedures

Benefits Include :
• Efficiency and accuracy increase quality standards with time savings
• Establishes internal controls and demonstrates "reasonable care"
• Provides clear paths of communication
• Reference guide for all employees
• Available in electronic formats for necessary updates
• Glossary of trade terms
• Availability of Customs forms in an electronic format

Training Seminars

DRT leads the industry in conducting public and in-house training seminars worldwide.

Features Include :
• Providing critical information and strategies to both importers and exporters
• Reasonably priced and tailored to meet the needs of our seminar participants, i.e.   automotive requirements seminar for automotive suppliers.
• Knowledgeable professionals with the latest in trade and regulatory information
• Direct application of Customs rules to the participant's current products and operations
• Wide array of seminar topics given internationally

Benefits Include :
• Knowledge transfer producing practical solutions through training
• Hands on experience saving time and money
• Resource material to utilize after the seminar is completed
• Opportunity to network within and out of client's industry
• Participants become knowledgeable about their specific documentation requirements
• Discussions are pertinent to all participants
• Application of rules by a professional are more effective than attending a general   seminar open to the public
• There are no limitations set for the number of participants from one company

Publications and Trade Information

DRT regularly issues resource guides, newsletters and articles to keep their clients on top of the latest developments in trade regulations and changes in the import/export industry.

Features Include :
• Up to date, industry-leading import/export information and resource
• Compilation of valuable data
• Contains "informed compliance" and government news releases
• Detailed analysis

Benefits Include :
• Up to date, industry-leading import/export information and resource
• Demonstrates use of "reasonable care"

FEE SCHEDULE: USD

Customs Refunds (NAFTA, Tariff, Valuation, etc) $ 38.00
Customs Bills for additional duty $ 38.00
Customs request for additional information $ 70.00
Preparation of documents $ 25.00
Consulting services $175.00/hr
Duty Drawback 10% of the claim amount, minimum $150.00