Appendix: Complete and accurate set of supporting documents

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Appendix

Commercial Proposal

Commercial Invoice

CANADA Corporation

830 Lakeshore Blvd East,

Toronto, Ontario, M4K 3J3, Canada

1. Invoice Date

April 9th, 2022

2. Sale Date

April 8th, 2022

3. Invoice No.

YXE02-001

4. Page

1 of 1

5. Consignee Name and Address

WAIN JP Corporation

1-2-123, Akachi, Fuchu City

Tokyo 182-0001, Japan

6. Other Address (e.g. buyer/bank)

Same as Consignee

7. Origin

(country/province)

Ontario

8. Destination

(country/state)

Japan

9. Currency of Sale

Canadian Dollars

10. Terms of Sale

D.A.P JPYOK

11. Point of Export

Vancouver, British Columbia

12. Pre-carriage By

CP Rail

13. Exporting Carrier and Vessel

Steadfast Lines

S.S. Minnow Johnson, Voy#29

14. Mode of Transport From Point of

Export

Ocean, containerized

15. Terms of Payment

Goods prepaid

16.

Number and

Kinds of

Packages

17.

Marks

and

Numbers

18.

Description of

Item

19. Quantity 20.

Unit of

Measure

21.

Unit

Price

22.

Total

20 Barrels

Wine

Japan

Red wine

HS#:

9021.00.02.10

Barrel

50 Litres/

Barrel

$750/

Barrel

15,000.00

23. Gross Weight

1,000 kg

24. Net Weight

960 kg

25. Sub-total

15,000.00

32. Signature

Sam Jonson of Canada Corporation

26. Packaging/ Loading 500.00

27. Freight 750.00

28. Custom Clearance 800.00

29. Marine Charges 8,000.00

30. Tax 3,153

33. Date April 9th, 2020

31. Invoice Total 28,203.00

Export Declaration

Canada Border Agence des services EXPORT

DECLARATION PROTECTED (WHEN COMPLETED)

Services Agency frontaliers du Canada

PROTEGE (UNE FOIS REMPLI) C

R Original £ Amended-Modifie £ Void-Nul £ Copy-Copie ______ of-de _____________

See completion instructions-PLEASE PRINT-Voir la facon de remplir le formulaire-EN LETTRES MOULEES S.V.P. Page 1 of

1. Business no. 2. Export permit/licence no. (if applicable)-No du

lieu)No 123476392 RM 003

3. Exporter information (includes non-resident) -résidents)

Name Nom CANADA Corporation

No. and street No et rue

830 Lakeshore Blvd East,

City Ville

Toronto

Province/state, country

Province/État, pays

ON, Canada

Postal Code Code postal

M4K 3J3

4. Consignee information Renseignements sur

le destinaire Name Nom WAIN JP Corporation

No. and street No et rue

1-1-123 Akachi

City Ville

Fuchu City

Province/state, country

Province/État, pays

Japan

Postal Code Code postal

182-0001

5. Country of final destination Pays de destination finale

Japan

9(a) Customs proof of report no. No de la prevue de déclaration des douanes

yyyy/mm/dd. time 24hr, export reporting office code, reference no.

aaaa/mm/jj, heure o de

reference

6. Name of exporting carrier, freight forwarder, or consolidator-Nome du

transporteur, du transitaire ou du groupeur de merchandises a exporter

Steadfast Lines

7. Transport document no. No due document du transport

222222222

8. Mode of transport from place of exit Mode de transport à partier du

bureau de sortie

¨ Highway ¨ Rail ¨ Marine ¨ Air

Routier Ferroviaire

Maritime Aérien

¨ Other

(specify)

Autre (précisez) ________________________________

9(b) Goods inspected by customs Marchandises inspectées par les douanes

Yes

¨ Yes - Qui

10. Vessel name (if applicable)

S.S. Minnow Johnson

11. Date of export (yyy/mm/dd)

2022/04/20

12. No. packages No de colis

Kind of packages Genre

de colis

Barrels

13. Place of exit Bureau de sortie

Vancouver, Canada

Container no. No de conteneur

14. Exporter reference no. (if applicable) No

y a lieu)

15. Conveyance identification no. (if applicable)

16. Origin - Origine 17. Item description Description 18. HS

Commodity

Code-

Code de

merchandise

19. Qty. & unit of

measure Qté &

unité de mesure

20. Value F.O.B place of

exit Valeur f.à.b. bureau de

sortie Country Pays Province

ON Wine

9021.00.02.1

20 Barrels 28,203..00

21. Currency used for declared value Devise de la

valeur declare

Canadian Dollars

22. Gross

weight

Poids brut

1000 KG

23. Total value F.O.B place of exit Valeur totale f.à.b.

bureau de sortie

28,203.00

24. Freight charges to place of exit, estimated if unknown (included in field

20)

au bureau de sortie, estimé si inconnu (compris à la

zone 20)

$ 750.00

25. If goods are not sold, state reason for export (if applicable). If a lease or

rental, state period Si les merchandises ne sont pas vendues, motivez

periode.

26. Customs service provider information (if applicable) R

Name Nom Area code and tel. no.

Canada Corporation Indicatif regional et no de tél. +1 416-314-

2226

No. and street No et rue

830 Lakeshore Blvd East

City Ville

Toronto

Province/state, country

Province/État, pays

Postal Code Code postal

M4K 3J3

27. I hereby certify that the information given above and on the continuation sheet(s), if any, is true and complete.

Je certife qu les renseignements inscrits ci-

Name of person responsible for completion Nom de la personne Company name Nome de la compagnie

responsible de remplir le formulaire. Sam

Jonson Canada Corporation

No. and street No

et rue

830 Lakeshore

Blvd East

City Ville

Toronto

Province/state,

country

Province/État, pays

Postal Code

Code

Postal

M4K 3J3

28. Status Statut

¨ Exporter þOther

Exportateur Autre

Area code and tel. no.

Indicatif regional et no de tél. +1 416-314-2226

Signature Sam Jonson Date

April 17. 2022

Certificate of Origin

country)

CANADA Association

830 Lakeshore Blvd East, Toronto,

Ontario, M4K 3J3, Canada

Reference No

GENERALIZED SYSTEM OF PREFERENCES

CERTIFICATE OF ORIGIN

(Combined declaration and certificate) 2. s name, address,

Country)

WAIN JP Corporation

1-2-123, Akachi, Fuchu City

Tokyo 182-0001, Japan

FORM A

Issued

in Canada

(country)

3. Means of transport and route (as far as known)

Ocean freight

Steadfast Lines, Voy #29

4. For official use

5. Item number

6. Marks and

numbers of

packages

WAIN JP Corp

#1-20

7. Number and kind of

packages: description of

goods

Red Wine

20 Oak Rain

Barrels

HS#: 9021.00.02.10

50L/ Barrel =

0.69m L X

0.5334m W X

0.5332m H

8. Origin

criterion

9. Gross

weight or other

quantity

1000

Litres

10. Number and date

of invoices

EXE02-1003

04/09/2022

11. Certification 12. Declaration by the exporter

It is hereby certified, on the basis of control carried out, that the

declaration by the exporter is correct.

The undersigned hereby declares that the above details and statements

are correct: that all the goods were produced in

____Canada________________________

(country)

This area is generally where the local

Chamber of Commerce will certify the

document, stamp, sign and date.

and that they comply with the origin requirements specified for those

goods in the Generalised System of Preferences for goods exported to

_____Japan_______________________

(importing country)

Toronto,

04/19/22_________________________ Signature___________________________

Place and date, signature and stamp of certifying authority Place and date, signature of authorised signatory

Carrier: BILL OF LADING

Shipper:

Canada Corporation

830 Lakeshore Blvd East,

Toronto, Ontario, M4K 3J3,

Canada

Carrier References:

USPC123

B/L-No.:

CLB1276

Export References:

CONSIGNEE: (Non-Negotiable Unless

Consigned to Order)

Forwarding Agent:

TO ORDER

Centennial Trade Limited, Toronto, ON, Canada

Notify Address (Carrier not responsible for

failure to notify: see clause 20(1) hereof):

WAIN JP Corporation

1-2-123, Akachi, Fuchu City

Tokyo, 182-0001, Japan

Place of Receipt:

Toronto, Canada

Pre-Carriage by: CP Rail

Place of Receipt by Pre-

Carrier: Toronto, Canada

Place of Delivery: Japan

Ocean Vessel: S.S. Minnow

Johnson, Voy#29

Port of

Loading: Vancouver,BC

Canada

Port of Discharge: Yokohama,

Japan

Place of Delivery by On-Carrier:

Container Nos., Seal Nos., Marks and Nos. Number and Kind of Packages; Description

of Goods

Gross Weight

(kg)

Measurement (cbm)

Meau 996996-2 1 -16 ft container

Seal #: 04567

Documentary Credit No.

1000 kg 18.213

20 Oak Rain Barrels

BCNWTZY07269

V. 476 from loading port Vancouver

April 25/2022

Shipped load, stow and count

Above Particulars as declared by Shipper. Without responsibility or warranty as to correctness by carrier (see clause 11(1) and 11(2)

Total No. of Containers/Packages received

by the Carrier: 1 7(2) hereof):

Received by the Carrier from the Shipper in apparent good order

and condition (unless otherwise noted herein) the total number or

quantity of containers or other packages or units indicated in the

box opposite entitled Total No. Of

to all the terms and conditions hereof (including the Terms and

Conditions of the Reverse hereof and the Terms and

from the Place of

Receipt of the Port of Loading, whichever is applicable, to the Port

of Discharge or the Place of Delivery, whichever is applicable. One

original Bill of Lading, duly endorsed, must be surrendered by the

Merchant to the Carrier in exchange for the Goods or a delivery

order. In accepting the Bill of Lading the Merchant expressly

accepts and agrees to all its terms and conditions whether printed,

stamped or written or otherwise incorporated, notwithstanding the

non-signing of the Bill of Lading by the Merchant.

Movement

Currency JY/CAD

Charge Rate Basis WT/MEA/VAL

Payment Amount

In Witness whereof the number of original Bills of Lading Stated

below all of this tenor and date has been signed, one of which being

accomplished the others to stand void.

Place and Date of Issue: Canada, April 20th, 2022

Freight

Payable at:

Toronto,

Canada,

April 20th,

2022

Number of original Bs/l: Destination 4

Total Freight Prepaid Total

Freight

Collect

Total Freight Signature by Carrier or Agent

b) Container stowage:

20 feet container dimensions inside: 1Dimensions of the 20-foot container

Exterior Dimensions (in meters): 6.10m L x 2.44m W x 2.59m H. Internal Dimensions (in

meters): 5.898m L x 2.352m W x 2.393m H -

Barrel dimensions: 0.69m L X 0.5334m W X 0.5332m H

Container Pallet: 5.898m /0.69 L x 2.352/0.5334m W x 2.59m/0.5332 H = 85.47 + 4.4 +

4.85 = 94.72

Therefore, we can load 20 Barrels into a 20-ft container without any issues.