Conditions of service

AIRMAR TRANSPORTES INTERNACIONALES S.A. DE C. V., hereinafter AIRMAR is a corporation engaged, among other activities, in the consolidation of cargo and intermediation of air, sea and land cargo transportation services at national and international level, whose conditions of service are those contained herein, which are related to everything contained in its commercial commission agreement with or without credit.

As a result of the services it provides, AIRMAR generates two different types of relationship, the first is the one that arises from the AIRMAR-CLIENT relationship and the second is the one that arises from the AIRMAR-CLIENT- AIR, LAND AND SEA TRANSPORTATION COMPANIES relationship. From each of these relationships are generated various rights and obligations, as well as limits of liability for all those involved in the contracted business. The purpose of these conditions of service is to clarify to the customer, the scope and limits of responsibility of AIRMAR when transporting their goods in all matters relating to Delays, Losses, Stopovers, Claims, Damages, Freight (extras), Remission, Carriers, Insurance, etc., as well as the fiscal scope of the documentation generated by this type of business. Finally, it is also the purpose of the present conditions, to make available to the CUSTOMER the National and International legal basis from which the contracted commercial activity is derived. The above with the intention of providing the best and most transparent service possible, the same that meets the expectations and needs of the CUSTOMER.

Before delimiting the responsibilities mentioned in the preceding paragraph, it should be clarified that for the purposes of this document, airway bills, bills of lading and land transportation service bills of lading shall be understood as waybills.

I.- AIRMAR-CLIENT Relationship

The relationship between AIRMAR and its Clients arises at the moment in which the clients themselves require AIRMAR’s services and this will be the one that arises from the Commercial Commission, which is set forth in articles 273 to 308 of the Commercial Code in force in the national territory.
As a result of the foregoing, AIRMAR will be considered a COMMISSIONER, with respect to its customers, who in this relationship will have the character of COMMITTEES, AIRMAR acquiring the obligations that derive solely from the above-mentioned Commercial Commission.

In this case the limits of AIRMAR’s liability to its customers in respect of Delays, Losses, Stopovers, Claims, Damage, Freight (extras), Forwarding, Carriers, Insurance, etc., of the transported Goods shall in no case exceed those assumed by AIRMAR on behalf of the Customer against the airlines, shipping and land transportation companies, or any other intermediary intervening in the course of the transportation, by means of the corresponding waybills, by analogy in accordance with the provisions of article 581 of the aforementioned legal system.

II.- Relationship AIRMAR-CLIENT-TRANSPORT COMPANIES.

This relationship arises when AIRMAR acts as the client’s intermediary with the transportation companies, whether by land, air or sea, to achieve the transportation of the client’s own merchandise.
As a result of the foregoing, AIRMAR shall be considered as CONSIGNEE vis-à-vis the Carrier, and its obligations shall be those applicable to the figure of the SHIPPER in accordance with the provisions of article 296 in relation to article 588 of the Code of Commerce. The foregoing applies by analogy to land, air and maritime transportation.

It is for this reason that in order for the customer to be able to carry out all the procedures that apply by their very nature to this type of business, either by itself or through the intermediation of AIRMAR, regarding Delays, Losses, Stopovers, Claims, Damages, Freight (extras), Remittance, Carriers, etc., the customer must keep and know what is contained for such purposes in the corresponding bills of lading,of the transported Merchandise, shall keep and know the contents for such purposes in the corresponding waybills, since they contain the terms and procedures to be followed in the event of any of the contingencies listed above. These corresponding bills of lading have their legal basis in articles 296, 581, 582 and 583 of the Code of Commerce, as well as in the legal provisions and customs and usages contained therein, being these:

Warsaw Convention (Convention for the Unification of Certain Rules Relating to International Carriage by Air) signed at Warsaw on October 12, 1929, amended at The Hague on October 28, 1955.
Hague Rules (International Convention for the Unification of Certain Rules Relating to Bills of Lading signed in Brussels on August 25, 1924.
Hague-Visby Rules (Hague Rules as amended by the Protocol signed in Brussels on February 23, 1968.
COGSA (Cargo of Goods by Sea) Act of the United States passed on April 16, 1936.
COGWA (Carriage of Goods by Water) Canada Act 1936
Applicable national laws that address the Convention, government regulations, orders and requirements
The provisions inserted in the corresponding bills of lading (air waybill and bill of lading)
Rates, rules and conditions of loading, as well as waybills and schedules.

Regarding insurance, the goods travel at the risk and expense of the CUSTOMER and the same shall not be insured by AIRMAR, but by express written order from the CUSTOMER, as established in articles 282, 295 and 297 of the Code of Commerce.

III.- DOCUMENTATION AND FISCAL SCOPE OF THE SAME

CFDI: The tax document that expresses the value of the operations carried out by the BROKER, regarding export, import, transfer, insurance, and other movements carried out on behalf of the PRINCIPAL and to cover the transportation of goods, for tax purposes.
Bill of Lading: The documents that cover the transfer, for commercial purposes, in import or export, by air, sea or land, of all types of cargo (airway bill, bill of lading, and land transportation service bills of lading).

III.1.- Tax effects of contracted services

Inland Freight: Inland freight services when the destination is outside of Mexican territory are considered exports and therefore must be billed at the 0% Value Added Tax rate, in accordance with section V of Article 29 of the Value Added Tax Law, and Articles 57 and 61 of the Regulations of the aforementioned Law.

With respect to inland freight services rendered within Mexican territory, these will be subject to the general rate of 16%.

With respect to land freight services originating abroad and ending in Mexican territory, it must be invoiced as income NOT subject to the Law in accordance with the provisions of Article 4-A of the LIVA, effective as of fiscal year 2022 and currently still in force.

Air Freight: Regarding air freight, the airline is obliged to issue a CFDI in accordance with Article 29 of the Federal Tax Code.

With respect to the application of VAT on these services, in accordance with the provisions of article 16 second and third paragraph and section VI of article 29 of the LIVA, it is considered that the service is rendered in national territory regardless of the residence of the carrier, when the trip begins in the same, even if it is a round trip, that is to say that in these cases the VAT would be caused at 16%, however the third paragraph of this same article states that in the case of international air transportation, it is only considered that 25% of this service is rendered in national territory, so in the other part of the air cargo service is considered rendered outside national territory and if it is for export, the rate would be 0%, Only 25% of this service is considered to be rendered within the national territory, therefore the other part of the air cargo service is considered to be rendered outside the national territory and if it is for exportation the corresponding rate will be 0% and in the case of importation it will not be subject to the law in accordance with article 4-A of the LIVA Law in force as of fiscal year 2022 and which is still in force for fiscal year 2023.

In the event that the PRINCIPAL would like this service to be invoiced by the COMMISSIONER, in this case the air waybill would have to be consigned in favor of the COMMISSIONER himself, so that he could invoice the service and in this case 16% would be charged based on 25% of the value of the service and the remaining 75% would be charged at the 0% rate if it is for export services or not subject of the Law if the service is rendered outside the national territory.

Maritime Freight: As in land and air transportation, CFDIs must be issued for maritime transportation services rendered by shipping companies resident in the country.

The bills of lading containing such information and issued by the shipping companies will serve as vouchers for the deduction and crediting that may be applicable in accordance with the tax provisions in force; therefore, it will not be necessary to issue vouchers other than those indicated in this rule with respect to these services, provided that such vouchers are revalidated by the shipping agent.

In the event that the PRINCIPAL would like this service to be invoiced by the COMMISSIONER, in this case the import maritime freight shall be subject to a V.A.T. rate of 0% if the same starts abroad and ends in national territory and in the case of export maritime freight this would be at a 0% rate, this based on articles 16, 29 of the Value Added Tax Law and article 60 of the Value Added Tax Law Regulations.

In addition to the provisions of the VAT Law, the provisions of the General Foreign Trade Regulations in force for fiscal year 2023 will be applicable, as well as the provisions of article 4-A of the LIVA Law as of fiscal year 2022 and in force for fiscal year 2023.

The Parties agree to pay in the proportion that corresponds to each of them in accordance with the applicable laws in force, the taxes and other contributions that are generated or may arise during the term of this contract.

IV.- PAYMENT

The CUSTOMER shall promptly pay AIRMAR the corresponding invoices and bills of lading, but in the event that the content of the aforementioned documents or modifications do not agree with the CUSTOMER’s accounting, the CUSTOMER may request their reclassification within five working days of receipt, directing its clarification to the attention of the collection agent assigned to it, This through the means of communication available to both parties, after this period the amounts stated in such documents or their modifications will be considered accepted, same modifications or corrections that in no case will extend the maturity of the credit, if any for each particular charge. The foregoing is based on articles 304, 305 and 306 of the Code of Commerce.

The payment of invoices and services shall be made in the currency of the country of origin or in the currency mentioned in the invoice, but in both cases the place of payment shall be the domicile of Airmar and shall be made on the due date of the invoices or according to the credit term granted depending on the type of agreement entered into. Payments may be made in any of the following ways:

BANK DRAFT

This must be issued by a bank or exchange house in the currency corresponding to the invoice as well as in the place indicated by the COMMISSIONER according to the origin of the shipment. These drafts shall be considered except for good collection, and therefore, the PRINCIPAL shall be liable for any damages that such situation may cause to the COMMISSIONER.

INTERBANK DEPOSITS OR BANK TRANSFERS

These may be through banks or exchange houses and shall be made to the accounts and banks indicated by the COMMISSIONER, being the expenses for commission or of any other nature charged to the PRINCIPAL and may not be discounted from the total value of the invoice payable to the COMMISSIONER for the services rendered; it being understood that the voucher issued by the exchange house or bank has no value by itself, for which reason it shall be necessary to present the FED in case the COMMISSIONER requests it for the confirmation of the payment.

DEPOSITS IN LOCAL CURRENCY

This payment may be made at the exchange rate provided by the COMMISSIONER at the date of payment of the PRINCIPAL as quoted in banks or exchange houses and shall include the expenses for the purchase of the currency as well as a margin for the exchange rate fluctuation.

OTHER

In the event that the PRINCIPAL requests payment of its invoices in a currency other than that of its invoice or payment in local currency, the COMMISSIONER shall give the amount to be paid by the PRINCIPAL which shall include the amount to be paid in the currency requested, as well as a margin for exchange rate fluctuation and the expenses incurred for the conversion of its payment to the currency of its invoices.

In the event that the CUSTOMER makes payments by check from a personal account, the check must be certified.

The effects that are actually or virtually in the possession of AIRMAR, shall be understood to be especially and preferentially obliged to pay the commission fees, advances and expenses that AIRMAR has made on their account, and may not be dispossessed of them without being paid before, and in case of not obtaining the payment on time, AIRMAR reserves the right to retain the documents relating to their next shipments until the date on which the CUSTOMER settles all its debts, according to Article 306 of the Commercial Code.

I am aware of and accept the terms of service contained herein.

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Firma:

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