i. The active rate of the imported bottle wine's tariff (The tax levied to pay by RMB)

1). Import Tax: 14% (CIF X 14%);

2). Value Added Tax: 17% (CIF+Import Tax Value) X 17%

3). Consumption Tax: 10% ((CIF+Import Tax Value)/(1 - 10%))X 10%

ii. The active rate of the imported bulk wine's tariff (The tax levied to pay by RMB)

1). Import Tax: 20% (CIF X 20%);

2). Value Added Tax: 17% (CIF+Import Tax Value) X 17%

3). Consumption Tax: 10% ((CIF+Import Tax Value)/(1 - 10%)) X 10%

Remark: according to the China government and the Chile govermant bilateral preferential trade agreement policy the imported tariff ratio of Chilian wine: below 2L is 12.6%. Above 2L (including bulk wine) is 18%.