MONIN GROUP

CERTIFICATION FOR INMETRO – ANATEL – ANVISA – ABNT – ANAC – PPB – SUFRAMA

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COMPLETE CONSULTING AND ADVISORY FOR BRAZILIAN CERTIFICATION, LOCAL MANUFACTURE PLANNING AND FISCAL BENEFITS STUDIES IN ORDER TO TURN YOUR COMPANY MORE COMPETITIVE AND PROFITABLE IN BRAZIL!

WHO WE AREMONIN GROUP is a complete solution provider company specialized in Brazilian certification like INMETRO, ANVISA, ANATEL, ABNT and ANAC for products of telecom, medical, fitness, computers and consumer electronics business, and also working as a business consultant in order to provide studies and get permission for local manufacturing policy like PPB (Processo Produtivo Básico or Basic Manufacturing Process) and SUFRAMA (Manaus free tax zone and Western Amazon, Superintendência da Zona Franca de Manaus, Polo Industrial de Manaus e Amazônia Ocidental) helping companies to assemble products in Brazil.

Established in 2001 it was created to provide consulting for big manufacture companies and telecom operators in all Brazilian territory. Due the increasing in demand for services like Business consultant, Aplications development, Projects, Local products adjustment and Direct advisory into Government bureaus and Agencies, in September of 2003 our company became to work as advisory in oficial activities direct with Federal Government providing local competitive advantages like fiscal and financial benefits (PPB and Suframa) to our customers.

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*Pleasure perfects his work at work

TAYLOR MADE SOLUTIONSMonin Group infrastructure today is divided in 3 branches of business outfitted according each customer:

MONIN CERTIFICATION – Providing certification, Homologation and local adjustment for products before to be evaluated by Anvisa, Anatel and Inmetro laboratories;

MONIN GOVERNMENTAL – providing studies and advisory services in fiscal benefits for manufacture planning (PPB and Suframa), National Defense, Anatel, Anvisa and Inmetro;

MONIN TECHNOLOGY – E-commerce solutions for our certified products in partnership with our customers.

" QUALITY , ETHICS AND AGILITY ARE OUR DIFFERENCE . "

MISSION, VISION & VALUES

VISION: Our goal is to be a reference to Brazilian certifier of the main Brazilian and multinational companies , which seek to meet the needs and expectations of our customers and create value for our shareholders and other stakeholders with whom we interact .

VALUES: Credibility • Agility • Ethics • Innovation • Transparency • Environmental Responsibility

" CERTIFICATION AND CONSULTING IMPLEMENTATION OF PPB AND SUFRAMA WITH ETHICS, EFFICIENCY AND AGILITY ABOVE ALL . "

MISSION: Be recognized as a reference organization in Product Certification Services, PPB and obtaining SUFRAMA , to improve the competitiveness of our customers in the market through innovation , guidance and provision of technological solutions that ensure security , authenticity, integrity and reliability , respecting the individuals, the society and the environment for the progress of business and country.

OUR INFRASTRUCTURE OWN LABORATORY & THIRD PART: necessary to make adjustments to products before submission to conformance testing

laboratories and accelerates the process of obtaining certifications as INMETRO , ANATEL , ANVISA , etc. We have partners to lease equipment for testing.

MAIN LOCAL LABORATORIES OCP(Organismos Certificadores de Produtos) AND OCD(Organismos Certificadores Designados) IN BRAZIL AND ABROAD: laboratories allowed by INMETRO and Anatel to perform test certification process related to your product and indicate the laboratories responsible for testing and evaluating products for compliance testing as required by Brazilian law. We have the best laboratories in Brazil and abroad to better care and expediting the solution and adapting products to the desired standards .

AUXILIARY OUTSOURCED STRUCTURES FOR BETTER CONVENIENCE: besides São Paulo are located near regions of industrial plants such as São José dos Campos , Campinas , BH , RJ , RS , AM and DF

MAIN ODM (Original Design Manufacturer): is a local company in Brazil that outsourced the manufacturing products for another company. It is required for PPB policy by companies that does not have production line here.

ADVISORY FOR BRAZILIAN MCT ( MINISTRY OF SCIENCE AND TECHNOLOGY ) :To obtain support and PPB , Application R & D , Suframa , etc.

TECHNICAL ASSISTANCE FOR CERTIFICATION ANATEL / ANVISA / INMETRO / ABNT / ANAC Product Certification Approval of Products Adjustment of project products

OUR SERVICES

For whom it is intended ? Importers & Tradings companies , Master Distributors , Manufacturers , Integrators & Contractors , Public , military and private agencies , Individuals and Legal persons.

MONIN CERTIFICATION – OBTAINING CERTIFICATION INMETRO , ANATEL , ANVISA , ABNT And ANAC

MONIN CERTIFICATION

We always work according to the rules and requirements of the major organs that allow the product to be legally marketed in the country , mainly Anatel ( National Telecommunications Agency ) and while maintaining the quality of their services meeting the needs of its customers .

Implementation of several projects over the years made the Monin Technology Foundation acquired an extensive experience dealing today with more ease and clarity with the entire process that involves a certification or even a new project as per customer request .

Certification and suitability of products before rules of the following agencies : ANATEL , ANVISA , ABNT and INMETRO ;

Shortening of approval and certification ;

Association with the most qualified OCDS ;

Reduced costs for its certification ;

Necessary adjustments in their product ;

Creating software for cellular modems and controlled micro equipment those keeping up to date.

Major services provided by the company :Our difference

MONIN CERTIFICATION

Cell Phones, Smartphones , TabletsNotebooks , Routers , Wireless Accessories ,Toys , Drones , collectible dolls ,Radio transceivers,Medicines,Food,Cosmetics & Beauty ProductsTires, cars, airplanes, etc.

MAIN LINES & CERTIFIED PRODUCTS :

GET YOUR PRODUCT CERTIFICATION WITH US !

SAVING YOUR TIME AND MONEY WITH US

OUR SERVICES

For whom it is intended ? Importers & Trading companies , National and multinational manufacturers , ODM assemblers Other companies interested in creating manufacturing ,

assembly or processing of plant products

MONIN GOVERNMENT - OBTAINING TAX BENEFITS PPB , R & D , SUFRAMA And MFZ ADVISORY ON NATIONAL PRODUCTION PROCESS IN MANAUS FREE TAX ZONE / PPB

Certification Companies Assembly of the manufacturing line Products Maintenance Recall in Volume Products Project Management Administration Process ISO certification

MONIN GOVERNMENTAL

The PPB consists of minimum necessary manufacturing steps that companies must meet to make certain product as a counterpart of the tax benefits established by law ( Law of computer and Manaus Free Tax Zone) .

Competitiveness between companies .Search for new technologies . Increase market share .Project Objective : If PPB fit in order to obtain a

reduction of taxes, and in return invest in new products and employees .

Provides tax incentives for companies producing some specific hardware and have a practice to invest in Research and Development .

The incentive is granted a reduction of the Tax on Industrialized Products ( IPI ) .

Law No. 8,248 , of October 23, 1991 , known as the Law of Informatics .

Law No. 10,176 , 2001 , the PPB was finally incorporated into legislation as a counterpart to the tax benefits of the Informatics Law , coupled with the requirement , existing , application of financial resources in Research and Development (R & D ) .

LAW OF COMPUTER:WHAT IS PPB (Basic Manufacturing Process):

MONIN GOVERNMENTAL

PPB – VALUE OF BENEFIT IPI & ICMS

FEDERAL BENEFITS

IPI* reduction :

Eighty percent of January 10, 2004 until

December 31, 2014 ;

Seventy -five per cent , from January

10 to December 31, 2015 ; and

Seventy percent of January 10, 2016

until December 31, 2019 .

ICMS** reduction:

Once approved by the MCT (MINISTRY

OF SCIENCE AND TECHNOLOGY ), one

can achieve reduction in GST product

encouraged to 7%

STATE BENEFITS

*IPI – Manufactured products tax / **ICMS – State excise tax

PPB – R & D : RESEARCH & DEVELOPMENT

For the reduction of ICMS :

The way the investment should be made varies depending

on revenues of the company .

For companies whose annual gross income is less than US

$ 15 million , the investment can be done in-house .

For companies whose annual gross income is more than £

15 million , this investment should be made as follows :

Amount that can be invested in the company : 2.16 %

Amount that must be invested externally : 1.84 %

How is the Investment ?Investiments in R&D Investment to be made by the year

2014 is 4 % of the annual turnover of

incentive products , marketing -tax

( COFINS , PIS , ICMS , IPI ) .

There are rules for amounts related

to export of goods and for the

purchase of goods are also

encouraged discounted .

*IPI – Manufactured products tax / **ICMS – State excise tax

PPB – HOW TO GET ?How should the company do to get the incentive?

The company must submit a petition to the MCT ,

which will review the proposal and grant you the

encouragement . In pleading shall contain

information pertaining to products whose award is

being requested , details of the research project

that the company intends to conduct as

compensation and general information about the

company and about the manufacturing process .

Section A: The company

Section B : Design Research and development in

information technology

Section C : Adaptation to the Basic Productive

Process

Section D : Implementation of Quality System

Section E: Implementation of the Programme of

the Workers Participation in Profits and Enterprise

Results

Section F : Registration of Company Service

Provider of Outsourced Manufacturing

The PPB integrate this project the following sections:

Click here to follow the financial advantages of PPB

MONIN TECHNOLOGY

MONIN TECHNOLOGY

For whom it is intended ? Importers , trading companies , National and multinational manufacturers , distributors , representatives , Professionals, Individuals.

What is it? Portal and e- commerce platform to help our customers sell directly to final consumers for products certified

company

OUR LABORATORY PARTNERSWE WORK WITH ALL CERTIFIERS & LABORATORIES ( OCD & OCP ) IN BRAZIL

OUR PARTNERS AND CLIENTSSONYLEADERSHIPELGINMULTILASERD-LINKEMBRAERMAXPRINTOREGON SCIENTIFICIBRATELESAGEM FORD and more than 150 companies in Brazil

family business

32 years in the market

Produces Cellular Antennas , TV , Radio Communications and Wireless (Internet )

310 employees

PPB – CASE STUDY

Identification of the company , the directors and responsible

for PPB ;

This charge is accountable to the Ministry of Science and

Technology when the company visits and the annual

delivery of accountability ;

Shows revenues of the previous year , the current year and

the following year with the prospect of achieving the benefit

.

Clearance certificates from the IRS , the INSS , FGTS , the

Prosecutor of Revenue ( Active Debt )

COMPANY PROFILE:Project PPBSection A - Company

Actual situation

Plan R&D – 12 months

Plan R&D – 24 months

Section B - Project research and development in information technology .

Section C - Adjustment to the Basic Manufacturing Process .

PRODUCTS TO BE INCENTIVATED:

2.1 Products description:

2.1.1 A - PRODUCT 1: Antenna for transmission and reception of signals by satellite or radar with parabolic reflector grid wireless internet . NCM/HC: 8517.70.29

2.1.2 A - MODELS: USB-2510; MM-2425; MM-2425CM; MM-2425F1; MM-2425F10; MM-2425G3; USB-2010; MM-2420; MM-2420F1; MM-2420F10; MM-2419; MM-2419F1 e MM-2419F10.

PPB – CASE STUDY

NCM Descrição do Módulo, Subconjunto ou Placa Importado Nacional

VlorFOB

Razão Social Valor Razão Social Portaria *

US$ (Fabricante/Fornecedor)

R$ (Fabricante/Fornecedor) MCT/MDIC/MF

39033020 ABS PRETO 25 A 001 13,87

BRASPENCO IND. COMP PLASTICOS LTDA.

74092100 ARAME DE LATAO MEIO DURO 1,2MM 70,00

SHOCK METAIS NAO FERROSOS LTDA

BASE DE FERRO FUNDIDO 175,00 FUNDICAO CARAJAS LTDA

85442000 CABO COAXIAL RF 174 50 OHMS PRETO (DATALINK)

71,95

AF DATALINK EQTOS. TELECOMUNIC LTDA

CABO USB A/M OPEN 2,8MM 114,37

ESPAGUETE TERMO RETRATIL 1/4 INTERNO 17MM COMPR

2,20

73209000 HASTE COM BOBINA CENTRAL 83,50

PRODUTO INTERNO

85291019 ISOLANTE TEFLON ANTENA USB 47,67

PRODUTO INTERNO

Section C - Adequacy of Basic Productive Process Cost Detail Product

PPB – CASE STUDY

Section C - Adequacy of Basic Productive Process

PPB – CASE STUDY

Section D - Implementation of Quality System.PPB – CASE STUDY

Section E - Implementation of the Programme of the Workers Participation in Profits and Enterprise Results .

PPB – CASE STUDY

Summary of Real EconomyWithout PPB Value in Real R$ % TaxesGross Revenue 10.000.000,00 - IPI (federal tax) 1.000.000,00 10%ICMS (state tax) 1.200.000,00 12%Investiment in R&D 280.000,00 2,8%Total expenses (A) 2.480.000,00 24,80%

With PPB Value in Real R$ % TaxesGross Revenue 10.000.000,00 - Reduced IPI (federal tax) 200.000,00 2%Reduced ICMS (state tax) 700.000,00 7%Investiment in R&D 400.000,00 4%Total expenses (B) 1.300.000,00 13%

Advantage Economy (A – B) 1.180.000,00 11,80%

PPB – CASE STUDY

GRUPO MONINOpus delectatio perficit opus in

RETURN TO MAIN PRESENTATION

CERTIFICATION FOR INMETRO – ANATEL – ANVISA – ABNT – ANAC – PPB – SUFRAMA

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MONIN GROUPArticle of incorporation: Monin Certificação EPP Telephone: +55-11-2225 1356 (MON to FRI from 8:30 to 17:30 exc. hollidays)Rua Itapura, 291 - TatuapéSão Paulo – SP - BrasilCEP 03310-000CNPJ: 18.474.656/0001-01website: http://www.grupomonin.com.brDirect contact with: Director: diretoria@grupomonin.com.brSales & Marketing: jean@grupomonin.com.br

MONIN GROUP