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We, the undersigned R.J. Reynolds Tobacco Inl'I. (Asia Pacific) Inc., hereby certify as follows: (1) This invoice is authentic and the only invoice issued for the merchandise described lherein (2) We accept full responsibility for any inaccuracles or errors in this invoice. (3) This invoice contains a full and true statement of the particulars of the goods and of the actual quality and weight thereof. . (4) The prices stated are the true and correct current export priees, are exclusive of the cost of transportation and insurance, and do not include federal or state excise taxes. (5) The origin of the goods is the United States of America unless otherwise specified on the invoice, R.J. Reynolds Tobacco Int'L (Asia Pacific) Inc. R.J. Reynolds Tobacco Company Export Billing Department The Chamber of Commerce of Winston-Salem a recognized Chamber of Commeree, has examined the manufacturers invoice concerning the origin of the merchandise and according to the best of Its knowledge and belief, finds that the products named originated in the United States of America. , and that the prices contained therein are the current export prices for the merchandise described thereon, The Chamber of Commerce of Winston-Salem Executive Vice President Ln N N 07 t0 co N co 6 PJRT Form 8060

PROGRAM GFG135 VER. 12.24.44AUG 7. 1986 ORDER STATUS CONSIGNEE: 8476625 INVOICE CASES C A S E N 0 PRODUCT DESCRIPTION NO FROM TO 70280890 30 1 30 SM WIN KS 20. EXP N/W UPC CT/CS/GUAM/MICRONESIA PAGE 102 ACTIVITY DATE 02-20-87 17:53:25 PRODUCT PRICE/ DISCOUNT DISCOUNT INSURANCE CODE CASE 1 2 PER CASE 6098005001 120.0000 •....••••w .•..•u... 0.00 t6Z8 68ZZS

R.J.Reynolds Tobacco Company Winston-Salem, N.C. RRIr To COPY POSEIDON FREIGHT FORWARDERS FORWARDING INSTRUCTIONS SOUTH SAN FR CALIFORNIA 1 - - REIEREN6G ORDER NO. WSTCO 6423 ORDER DATED 12-11-86 INSTALLMENT NO. 18 CanNTNY nl IIRIGIN TI BMS IM CARRIER PORT of EXIT AIR/UCN CARRIER BOOKING NO. PIIRT or ENTRY DOCUMENT DISTRIBUTION UEP/1RlURE ETA -BROUGHT FORWARD- DOCUMENT , ORIG COPY REMARKS SPECIAL INSTRUCTIONS - COMPLY WITH LETTER OF CREDIT, IF PRESENT RETURN TWO SIGNED ON BOARD NN BILL OF LADING AND TWO INVOICES TO: RJR TOBACCO COMPANY, ATTN: TRAFFIC DEPARTMENT, WINSTON-SALEM, N.C. MAIL YOUR BILL OF CHARGES AND A COPY OF THE FORWARDING INSTRUCTIONS TO: R.J. REYNOLDS TOBACCO CO., WINSTON-SALEM, N.C. 27102, ATTN: TRAFFIC DEPT. COURIER "RJR PAPERS" TO: R.J. REYNOLDS TOBACCO INT'L (ASIA PACIFIC) INC. SUN HUNG KAI CENTRE, 7TH FLOOR 30 HARBOUR ROAD, WANCHAI HONG KONG, B.C.C. PAGE USA 2 RJRT Form 7748

GFGC4Y ET 0 P S 10:27.51 DATE 01-28-87 PAGE 2 ' ORDER ENTRY ERROR REPORT CODE-6098005001 DESC-WINSTOk 20 KS E.X ICA-0000.00 hATL. CODE DATE-8000 ~TY-09'9;A IN ,0280890IND-1 snT-A120.000•9 DKSC- MIL.ITM:- CtiE NOS-OJ9090-fl090fl0 iCN- END OF PRINT FOR THIS ORDER E6Z8 s8ZZs

R.J.Reynolds Tobacco Company Winston-Salem, N•C. SULU T0 DOCUMENTATION CHECK LI'ST . :1:b1 i; Cc f~KQ S f 9:l i i l P.O. BOX 8530 LOT 2112 NUNICIPALITY OF DEDEDO TAMUNING, GUAM 96911 smr Tn: TiS~RDER ~F NOMOTARO STORE _ P.O. BOX 32 MAJURO, MARSHALL ISLANDS FnRwARUtR: 0290890 unrI 03/U9 POSEIDaI] i3H 4IRWARDERS 706 DUBUQUE AVE:/BOX 591 SOUTH SAN FRANCISCO CALIFORNIA 000094080 UUCUMERT DISTRIRUTIUR . DOCUAIFRTS URI6 COPIES R(MARRS OFFICE 098-F/F INSTRS (FREIGHT FORWAR 0 1 116-P.I. INV. (ASIA PACIFIC IN 0 7 300-2149 . 0 6 301-7525 0 1 214-PI INS POL (SUN ALLIANCE) 0 4 WESTERN SALES TRADING COMPANY 116-P.I. INV. (ASIA PACIFIC IN 1 5 P.O. BOX 8530 803-NEO B/L 2 0 NOT INC LOT 2112 214-PI INS POL (SUN ALLIANCE) 1 2 MUNICIPALITY OF DEDEDO TAMUNING, GUAM 96911 RJR PAPERS 116-P.I. INV. (ASIA PACIFIC IN 0 1 804-N/N/ B/L 0 1 NOT INC 214-PI INS P0L (SUN ALLIANCE) 0 1 FORWARDER 098-F/F INSTRS (FREIGHT FORWAR 1 1 116-P.I. INV. (ASIA PACIFIC IN 0 4 804-N/N/ B/L 0 1 NOT INC 300-2149 0 4 301-7525 1 3 214-PI INS P0L (SUN ALLIANCE) 0 1 -FORWARD- PAGE NO. ' 1 RJRT Form 7730

PROGRAM GFG135 VER. 12.24.44AUG 7, 1986 ORDER STATUS PAGE 24 ACTIVITY DATE 02-24-87 17:50:55 CONSIGNEEt 8476664 INVOICE' CASES C A S E N 0 PRODUCT DESCRIPTION NO FROM TO 70280895 30 1 30 SM WIN KS 20. EXP N/W UPC CT/CS/GUAM/MICRONESIA PRODUCT PRICE/ DISCOUNT DISCOUNT INSURANCE CODE CASE 1 2 PER CASE 6098005Dp1 120.0000 +ararxx.xx .axx«r.rxx 0.00 4sza 6azzs

R.J.Reynolds Tobacco Company Winston-Salem, N.C. DOCUMENTATION CHECK LIST M 6APAN E D28oe9a m D4/8 FORWAROFR: 106 DUBUQUE AVE./BOX 591 SOUTH SAN FRANCISCO CALIFORNIA 000094080 P.O. BOX 8530 LOT 2112 MUNICIPALITY OF DEDEDO TAMUNING, GUAM 96911 sum m: 0 MOMOTARO STORE P.O. BOX 32 MAJURO, MARSHALL ISLANDS UUCUMFRf UIBiRIBUTIOR . OOCOMFNTS ORIC COPIES RFMARCS -BROUGHT DOCUMENT TOTALS 098-F/F I FORWARD- NSTRS (FREIGHT FORWAR 1 2 116-P.I. INV. (ASIA PACIFIC IN 1 17 803-NEG B /L 2 0 NOT INC 804-N/N/ B/L 0 2 NOT INC 300-2149 0 10 301-7525 1 4 214-PI IN S POL (SUN ALLIANCE) 1 8 SPECIAL INSTRUCTIONS - DISTRIBUTION: MAIL 1 INVOICE TO SOLD TO TRAFFIC - THIS ORDER TO BE SHIPPED ON MICRO-INDEPENDENCE 27 SAILING 4-1-87. MARIA. PAGE NO. 2 RJRT Form 7730

PROGRAM GFG135 VER. 12.24.44AUG 7. 1986 ORDER STATUS CONSIGNEE: 8476625 INVOICE CASES C A S E N 0 PRODUCT DESCRIPTION . NO FROM TO 70280890 30 1 30 5M WIN KS 20. EXP N/M UPC CT/CS/GUAM/MICRONESIA PAGE 22 ACTIVITY DATE 02-24-87 17:50:55 PRODUCT PRICE/ DISCOUNT DISCOUNT INSURANCE CODE CASE 1 2 PER CASE 6098005001 120.0000 +*t:..+s.+ .++•+++•+r 0.00 96Z8 68ZZS

R.J. Reynolds Tobacco International (Asia Pacific) Inc Sun Hung Kai CenVe, 7/F., INVOICE 30 Harbour Road Wanchai Hong Kong BCC $010 TO :'RAb1AG-CC P.O. BOX 8530 LOT 2112 MUNICIPALITY.OF DEDEDO TAMUNING, GUAM 96911 'S1111' TI/:~ O.S TOP.O. BOX 32 MAJURO, MARSHALL ISLANDS COPY n D26089C SUB ACCOUNT-8476625 ORD N0-API-0571 mm RFIERINC/S: NO. ORDER DATED 12-11-86 INSTALLMENT NO. 18 CINNTNT 111 I/RWIN: TINMS RFMIT TU. 125 DAYS FROM DATE OF INVOICE INTERNATIONAL(ASIA PACIFIC)INC MARKS: SUN HUNG KAI CENTRE MOMOTARO STORE MAJURO 7TH FLOOR 30 HARBOUR RD., WANCHAI MARSHALL ISLANDS HONG KONG, B.C.C. 70280890 tiATk -511iFriU-- BARFIIRUSF CDC INI CMiRIFR HAYWARD EXPORT CAR IMMT IN (SIT OAKLAND, CALIFORNIA AIR/IICN CARRIFR MICRO/INDEPENDENCE V27 RIIIIAINS NIl. ON-01-03 oFrenlunF 03/29/87F1" 04/12/87 r11NT Ni rNTNr MAJURO, MARSHALL ISLANDS NO CASES CASE SIZE BRAND DESCRIPTION SHIP CASE . WGT - PRICE TOTAL PRICE 30 5M WINSTON 20 KS EX 450 120.00 3,600.00 30 -TOTALS- 450 U.S. DOLLARS 3,600.00 FAS VALUE 3,600.00 OCEAN FREIGHT 149.08+ MARINE INSURANCE 4.75+ WAR INSURANCE .86+ C. I. F. VALUE U.S. DOLLARS 3,754.69 INSURANCE POLICY NUMBER : R-34B87 870266 CASE NOS. WEIGHT-EACH-CASE GROSS NET 000001-000030 LBS. 15.00 10.52 KILO 6.80 4.77 TRANSPORTATION IS AT PURCHASERS RISK. PACKING DETAILS DIMENSIONS-EACH-CASE CASE CUBE IN 18 X 09 X 11 FT 1.0 MT 0.457X0.238X0.277 MT .030 PAGE 1 RJRT Folm 8220 - Rev. 8/86

R.J.Reynolds Tobacco Company Winston-Salem, 11LC. $mr TR COPY POSEIDON FREIGHT FORWARDERS SOUTH SAN FR CALIFORNIA SUB ORD NO-API-0571 FORWARDING INSTRUCTIONS .Tn7Rhlc=.31i.9ai]U:171:1ifA ;i:aPf:a:.lcL9:iI 02130890 ' RATE 03/04/8 RRERENCFR • ORDER DATED 12-11-86 INSTALLMENT NO. 18 17RINTRr IN mBRIN USA NmIIT -HOM6TARO-STORE- TrNMS PREPAID P.o. BOX 32 T~ 5~~ A MAJURO, MARSHALL ISLANDS INI CAR PRxT o AIR/BCN RIER HAYWARD EXPORT CAR r ENiT OAKLAND, CALIFORNIA CARRIER MICRO/INDEPENDENCE V27 BBBRIN 6 NO. OM-O1-03 IMr.mmE 03/29/87 F'A 04/12/67 roeT R r ENTRT NAJURO, MARSHALL ISLANDS MARKS: MOMOTARO STORE MAJURO MARSHALL ISLANDS 70280890 NO. CASES Ec R I P T INO 30 5M WINSTON 20 KS EX S µ LBS (000001-000030) SHIP WEIGHT FT 32 E0 IN 18 X 09 X 11 MT 0.4 57X0.238X0.277 KILO 204 MT .907 30 -TOTALS- 450 32.0 204 .907 DOCUMENT DISTRIBUTION DOCUMEN SOLD TO: 116-P.I. T INV. (ASIA PACIFIC IN ORIG 1 COPY 5 REMARKS WESTERN SALES TRADING COMPANY 803-NEG B /L 2 0 NOT INC P.O. BOX 8530 214-PI IN S POL (SUN ALLIANCE) 1 2 LOT 2112 MUNICIPALITY OF DEDEDO TAMUNING, GUAM 96911 RJR PAPERS 116-P.I. INV. (ASIA PACIFIC IN 0 1 804-N/N/ 8/L 0 1 NOT INC 214-PI I NS POL (SUN ALLIANCE) 0 1 FORWARDER 116-P.I. INV. (ASIA PACIFIC IN 0 4 804-N/N/ B/L 0 1 NOT INC 300-2149 0 4 301-7525 1 3 214-PI I NS POL (SUN ALLIANCE) 0 1 DOCUMENT TOTALS 116-P.I. INV. (ASIA PACIFIC IN 1 10 803-NEG B/L 2 0 804-N/N/ B/L 0 2 300-2149 0 4 Ur 301-7525 1 3 214-PI I NS POL (SUN ALLIANCE) 1 4 m -FORWARD- PAGE t %D CD ro CD W RJRT iorm 7748