Mandatory Japan Export Compliance & Import Documentation Undertaking.

MANDATORY JAPAN EXPORT COMPLIANCE & IMPORT DOCUMENTATION UNDERTAKING:

Effective for applicable export transactions on or after 1 October 2026

The Buyer/Consignee acknowledges that Japanese laws and regulations governing export transactions and consumption-tax exemption may require the Exporter to obtain and retain official evidence of importation of the exported goods/vehicle(s) into the country of destination.

Accordingly, the Buyer/Consignee irrevocably and unconditionally undertakes, whenever required by the Exporter, to provide without delay a clear, complete and authentic copy or electronic record of the applicable Import Permit, Customs Import Declaration, Customs Clearance Certificate, Goods Declaration or other equivalent document issued, certified or accepted by the customs or other competent governmental authority of the destination country, containing the information required under applicable Japanese law.

ACCEPTANCE OF CONDITION:

This requirement forms an integral and material condition of sale.

Payment of any deposit, part payment or full payment against this Proforma Invoice, Invoice or transaction shall constitute the Buyer’s/Consignee’s acceptance of and agreement to be bound by this condition, to the extent enforceable under applicable law.

The Buyer/Consignee acknowledges that this documentation requirement is imposed for the Exporter’s compliance with applicable Japanese laws and regulations and is not an additional charge, profit or discretionary requirement imposed by the Exporter.

FAILURE TO PROVIDE REQUIRED DOCUMENTATION:

If the Buyer/Consignee fails, refuses or is unable to provide the required documentation, or provides documentation which is incomplete, inaccurate, invalid, fraudulent or otherwise unacceptable for the purposes of Japanese regulatory or tax compliance, the Buyer/Consignee shall be responsible for the consequences to the extent caused by such failure or deficiency.

The Buyer/Consignee shall indemnify and keep indemnified the Exporter against any Japanese consumption tax becoming payable, denied, disallowed, recoverable or non-refundable as a direct consequence thereof, together with any applicable interest, penalties and reasonable professional, legal and recovery costs incurred by the Exporter.

For the avoidance of doubt, no Japanese consumption tax is being added to the sale price under this clause. This indemnity applies only where the Exporter actually suffers or incurs such tax liability or loss as a consequence of the Buyer/Consignee’s failure to satisfy the applicable documentary requirement.

Any amount properly due under this indemnity shall constitute a debt due to the Exporter upon written demand.

CONTINUING OBLIGATION:

The obligation to provide the required documentation and the above indemnity shall survive payment, shipment, surrender or telex release of the Bill of Lading, release of original documents, customs clearance, delivery of the vehicle(s), and completion of the transaction.

The Exporter may, to the extent permitted by applicable law, suspend further transactions, shipments, credit facilities or document releases until outstanding compliance requirements or liabilities have been resolved.

GOVERNING LAW:

This condition shall be governed by the laws of Japan, and any dispute arising from or relating to this condition shall be subject to the exclusive jurisdiction of the competent courts of Japan.

BY MAKING PAYMENT AGAINST THIS PROFORMA INVOICE / INVOICE, THE BUYER/CONSIGNEE CONFIRMS ACCEPTANCE OF THE All ABOVE CONDITION.