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Notification of China Value Added Tax

In accordance with Cai Shui [2013] No. 37 issued by the Ministry of Finance and State Administration of Taxation of PRC, we would like to inform you that with effect from 1st August 2013, 6.83% VAT and related surcharges will be levied on all freight and surcharges payable in Mainland China, based on the issuance date of the VAT Invoice.

Please note that we will continue to monitor the implementation of the tax regulation with relevant parties and we will keep you informed about the tax regulation should there be any new development.

Thank you for your continued support to WMCL. For any questions, please feel free to our customer service or sale representatives.
 
WM Container Line Limited
 
*The VAT surcharges include City Constr uction Tax, Education Surcharge and Local Education Surcharge etc.

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1st August 2013