Ibañez Parkman, S.C. renders the following services:

• Counseling and litigation of issues arising from trade practices, both national and international.

• Import and export methods and procedures, pursuant to the Mexican tax and customs legislation, as well as the regional trade treaties executed by Mexico and for the application of the rules of the World Trade Organization (WTO).

• All issues relative to the commerce, tax, tariffs, rules of origin, customs procedures, trade technical barriers, sanitary and phitosanitary standards and procedures.

• Maquila and Pitex programs.

• Antidumping procedures, for subsidies and safeguards.

• Procedures for the solution of controversies filed pursuant to Chapter XIX of the NAFTA or with the understanding relative to the standards and procedures under which the solution of differences is ruled by the WTO.

• Counseling and litigation in administrative procedures and "amparo" trials with respect to the Ministry of the Treasury and Public Credit regulations which may affect the tax obligations of the importers.

• Drafting and negotiations of letters of credit.

• Transactions of naming of origin.

• Counseling in import and export of merchandize processes.

• Counseling of classification of goods tariffs and handling of controversies arising to this respect.

• Import, export and rebate tariffs.