REF: ESPZ/6321/SCO23/PL

Issued Date: 03/01/2025

Expire Date: 30/09/2025 To
Whom It May Concern Attn:
Principal Buyer / Mandate:

BUYER OFFICIALICPO SHOULD BE ISSUED & ADDRESS AS FOLLOWS.

To: Supplier / Refinery, Poland
Attn: Export Director
Via: REFINERY Mandate
Via: Mr. Tamer Mady

The undersigned company, LLC SP. Z O.O." is a direct mandate to Refinery in Poland and hereby with full Corporate and
legal responsibility, under penalty of perjury confirms that we are ready, willing and able to supply the following petroleum
Products / commodities with the terms and conditions as stated hereunder.

PRODUCT JET-A1-FUEL

GRADE Poland

MONTHLYQUANTITY 2,000,000 Barrels

FOB PRICE Gross $72 USD / $68 Net per barrel.

CIFPRICE Gross $82 USD / $78 Net per barrel.

COMMISSION: $2.50 Seller Side / $ 2.50 Buyer Side per BBL

PRODUCT ULTRALOWSULFUR EN590 10PPM

GRADE Poland

MONTHLYQUANTITY 100,000 Per MT

FOB PRICE Gross $490 USD /Net$ 480 USD per MT

CIFPRICE Gross $510 USD / Net $ 500 USD per MT

COMMISSION: $5.00 Seller Side / $ 5.00 Buyer Side per MT

 PRODUCT D6 VIRGIN OIL

GRADE Poland

MONTHLYQUANTITY 50,000,000 Gallons

FOB PRICE Gross $0.94 USD / Net $0.90 USD per Gallon

CIFPRICE Gross $0.98 USD / Net $0.94 USD per Gallon

COMMISSION: 0.2 Seller Side / 0.2 Buyer Side per Gallon

PRODUCT PETROLEUM COKE

GRADE Poland

MONTHLYQUANTITY 100,000 Metric Ton

FOB PRICE Gross $85 USD / Net $75 USD per MT

CIFPRICE Gross $95 USD / Net $85 USD per MT

COMMISSION: $5.00 Seller Side / $ 5.00 Buyer Side per MT

PRODUCT LIQUEFIED NATURALGAS (LNG)

GRADE Poland

MONTHLYQUANTITY 100,000 Metric Ton

CIFPRICE Gross $270 USD / Net $260 USD per MT

COMMISSION: $5.00 Seller Side / $ 5.00 Buyer Side per MT

PRODUCT LIQUID PETROLEUM GAS (LPG)

GRADE Poland

MONTHLYQUANTITY 100,000 Metric Ton

CIFPRICE Gross $510 USD / Net $500 USD per MT

COMMISSION: $5.00 Seller Side / $ 5.00 Buyer Side per MT

urea 46% prilled & granular

minimum quantity: 50,000 metric tons per month maximum quantity: 200,000 metric ton month
cif price gross: $380.00 per metric ton / cif price net $ 370.00 per metric ton
 TRANSACTION TERMS: Origin: POLAND
Incoterms: - Fob (Free On Board) & Cif (Cost Of Insurance And Freight), Inspection: SGS, Ciq, Quality & Quantity Test Report And Similar
Commission: Seller Side 50% / Buyer Side 50%
Payment: Mt103/Tt-Wire.

NOTE: Our Procedure Is Not Negotiable

FOBTANK TOTANK PROCEDURES

1. Buyer accepts seller's working procedure and issues ICPO with his TSA to the End seller via Seller's representative along
with Buyer TSA.

2. Seller issues a commercial invoice and ICC Warning letter and Buyer signs and returns commercial invoice and ICC
Warning letter on the due date.

3. The Seller issues the following PPOP to the buyer for evaluation:
• Statement of Product Availability
• IPA
• Letter of Guarantee
Upon receipt of the above PPOP Documents, the buyer provides signed IPA (Injection Programming Agreement) with his
tank company to engage in injection Programming.

4. Seller provides the buyer with an

• Injection program,
• Fresh SGS
• Certificate of Origin.
• ATAC (Authority to Sell and Collect)
• Tank Storage Receipt (TSR)
• Injection Report
• ATV (Physical Verification)
• Unconditional DTA for Dip Test in the Seller tank for product reconfirmation before injection into buyer tank.

5. Buyer makes 100% payment by MT103 TT wire transfer for the total product and Seller pays commission to all
intermediaries involved in the transaction within 24 hours after confirmation of the buyer's payment.

6. Seller issues draft SPA to the buyer to review for R&E monthly deliveries.

7. Buyer reviews and approves the SPA and issues SBLC/IRDLC irrevocable, non-transferable, auto revolving for 12
months shipment value, documentary letter of credit for length of contract and for each lift per schedule. Buyer pays after
Dip Test by MT103 Wire Transfer one each monthly quantity.

8. The subsequent delivery shall commence according to the terms and conditions of the contract.

9. Seller pays commissions to all intermediaries as per IMFPA/NCNDA 24 hours after receiving payment from the buyer
 NOTE: Our Procedure Is Not Negotiable

FOB TTV TRANSACTION PROCEDURE

Duration of transaction: 48 hours

1. Buyer accepts seller procedure and issues official ICPO addressed to the refinery or seller representative

2. Seller issues Commercial Invoice and ICC warning letter and buyer signs and returns the commercial invoice with ICC
warning letter on the due date.

3. Seller issues to the buyer the partial proof of product documents

* Letter of guarantee
* Statement of product availability
* Commitment letter to supply
* DTA - dip test authorization

4. Buyer extends seller's tank (minimum 1 days $88.500) for dip test in seller tank and injection into buyer vessel

Upon receipt of the payment, seller releases tank information for dip test, GPRS coordinate of seller tank location, hub
number, Tank Type, Tank numbers, access code, port entrance permit, TSR, UDTA, tank operator numbers and address
in the port

5. After successful dip test in the seller tank, the seller issue full pop documents
* Injection report
* Certificate of Origin
* Authorization to sell and collect
* Fresh SGS report
* Product Passport
* Lab Analysis Report

5. . After a successful received, verified and confirmation of the above pop documents, the Buyer takes over seller's tank
or Seller immediately injects the products into buyer's vessel

6. The buyer confirms the injection and makes payment for the total product injected into his vessel through the means of
MTI03 - TT wire transfer to or USDT.

7. Upon seller receives the payment for the product from the buyer, the seller issues to the buyer the Title ownership of the
product and all exporting documents of the Product, the seller pays all intermediaries involved in the transaction within
24 hours

8. Seller issues contract to buyers desired duration upon successful completion of the first trial order
 NOTE: Our Procedure Is Not Negotiable.
Tank Take Over TTO

1. Buyer Issues (ICPO) with Guaranteed Letter to take over Title of the Product.

2. Seller issues MOU to Buyer to Countersign and return to the Seller.

3. Buyers countersign the original MOU and forward back.

4. Seller issue Product Tracking Reference Report to confirm the existence of the loaded vessel.

5. Upon the confirm the existence of the loaded vessel, Seller emails to Buyer the listed document stated below via email: A)
Product passport
B) Certificate of Origin
C) Bill of Lading
D) Vessel Q88 with full shipping document
E) ETA
F) re-routing invoice

6. Upon receiving the documents above, the Buyer verifies the product's availability with the Product Tracking Reference
code and make payment for vessel re-routing within 48 hours to the shipping company.

7. Upon confirmation of payment receipt shipping company captain for Re-Routing to Buyer's Desired Port, seller
transfers the title to the potential Buyer Company's name.

8. Vessel arrives at the discharge port.

9. Buyer carries out the CIQ/SGS inspection, and upon successful inspection, Buyer pays by MT 103. T/T for the total
product cost to the Seller

10. Seller pays commission to Agents, Brokers, and intermediaries involved in the transaction, and negotiations continue for
the 12 months contract
 NOTE: Our Procedure Is Not Negotiable

TRANSACTION SALES PROCEDURES CIF (A)

CIF PROCEDUREANY DESIGNATED PORT

1. Seller sends Buyer FCO with price, procedures and terms

2. Buyer sends ICPO with full banking details and Company registration/Passport copy

3. Seller issues Draft contract opens for amendment if any, Buyer sign and return back.

4. Seller Legalizes the Draft contract, and send the final approved contract to Buyer via Secured Email service along with PPOP which
include:

A. Statement of Product Availability.

B. Commitment to supply.
C. Export License.
D. ATSC (Authorization to sell and collect) Invoice for 5%
(security deposit)

5. After confirmation of the receipt of payment by Supplier, Seller sign charter party agreement with the seller nominated shipping
company and seller pay the cost of the total delivery charges value via MT103 TT to the shipping company account to proceeds
with the logistics, The5% security deposits are to be considered as part payment of the products and shall be deducted from the
total cost of the products.

6. Seller submits all documentation stating buyer as legal title holder and owner of allocation to the shipping company and also Issue
to the buyer CERTIFICATE OF OWNER SHIP

7. Buyers confirm and issue payment instrument LC (Letter of credit) for the first total lift able trial shipment, within 5 working
days, seller transfer title approved by the ministry of energy to identify the buyer’s company name as the beneficiary owner of the
product allocation.

8. Seller issues all Proof of Product including the SGS based on international analytical report, BILLOF LADING to buyers through
secured E-mail

9. In accordance to instrument presented by buyer’s bank, Seller’s Bank replied with 2%PB to activate the letter of credit issued by
the Buyers Bank.

10. The delivery commences as per the Schedule program in the contract. Inspection by SGS for Quantity and Quality pay by the
seller at the port during loading and send to the buyer including all the necessary shipping documents via secure E-mail and
Courier.

11. Product is shipped to the destination using CIF terms. After successful arrival at destination port inspection and testing of product
through SGS or CIQ or equivalent at the Buyer’s expense, within 5 banking days of vessel arrival at buyer discharge port, buyer
release the full payment of product.

12. Seller and Buyer pay for all their intermediaries as per NCNDA and IMFPA.
 TRANSACTION SALES PROCEDURES CIF (B)

1. Buyer issues ICPO with this procedure incorporated on the ICPO along with Buyer’s company registration certificate.

2. Seller Issues Sale & Purchase Agreement (SPA), and ICC warning letter Buyer review, amend (if necessary), signs and
return the SPA in WORD format to Seller within 3banking days. Seller sends final SPA to Buyer in PDF format; Buyer
confirms final SPA and issues letter of acceptance of the final SPA.

3. Seller issues to Buyer via email the following transaction documents:

A. Commitment to supply
B. Statement of product availability
C. ATSC
Buyer confirms the receipt of the documents by mail and issue confirmation letter within 24hrs.

4. Seller makes arrangement for the chartered freight with a renowned shipping company for the transportation of the
product to buyer designated discharge port, both Seller and Buyer sign the Charter Party Agreement (CPA) together with
the shipping company (A three-party CPA) this is applicable only for 1st shipment (Seller & Buyer). Pays CPA cost 50/50
via T/T wire transfer directly to the shipping company. The fee would later be refund, deducted when the Buyer is paying
for the total product cost).

5. After completion of the above, Seller issues to Buyer product title transfer agreement, Buyer signs and returns the title
transfer agreement to Seller. At Seller’s expense, Seller legalizes the joint Contract with the authorities in charge and sends
to the Buyer the legalized contract, the certificate of product title transfer, and then proceeds with the port and custom
clearance of the product and all internal routines operations accordingly.

6. Upon completion of the above and confirmation of this export approval by the Authority to Seller with the endorsement of
the Charter Party Agreement (CPA) and the Shipping Schedule by the Port Authority, to enable Seller to release the below
Proof of Product Documents:
~ Legalized Charter Party Agreement (CPA) with the Loading Port Authority.
~ Product Allocation Certificate.
~ Allocation Title Transfer Certificate.
~ Export License
~ Export Approval
~ SGS report. Ullage Report
~ Cargo Manifest
~ Tanker Vessel Q88
~ Bill of Lading Invoice for payment

7. The product SGS inspection charges will be borne by the Seller at the loading port.

8. Loading and Shipment of the product commences as per schedule. Upon the Vessel’s arrival and finalization of SGS
Inspection at the Discharge Port at Buyer’s expense, the Buyer releases payment via MT103 / TT within 5 banking days to the
Seller for the total shipment value after arrival of the product at the Discharge Port and receipt of the entire relevant
shipping and export documents.
9. Seller issues draft Sales and Purchase Agreement (SPA) to the Buyer to review for 12 monthly contract delivery with
roll and extension.

10. . Upon the product's arrival at the Discharge Port the vessel captain will hand over the entire original POP documents
to the Buyer or Buyers’ representative, the Buyer pays for each shipment after SGS Inspection, the Buyer releases payment
within 5 banking days via MT103 / TT on each monthly quantity delivery

NOTE: Our Procedure Is Not Negotiable

ESCROW TERMS AND CONDITIONS COST, INSURANCE, AND FREIGHT (CIF) ASWP

1. Buyer issues irrevocable corporate purchase order (ICPO) addressed to the seller along with
company profile and buyer passport.

2. Seller issues the draft spa for buyer's review and signing seller issues the draft spa for buyer's review
and signing, upon signing of spa, seller appoints a third- party escrow service where both parties make a
refundable 10% escrow deposit as a performance bond against any party that fails to perform their
contractual obligation.

3: Upon the receipt and confirmation of the escrow deposit by both parties, seller legalizes and registers the
contracts with the insurance company and notarizes them with the appropriate authorities of the ministry of
energy along with the below PPOP document and an official invitation letter for the buyer to visit and inspect
product.
a. Product quality passport quality certificate.
b. Certificate of product origin.
c. Product availability
d. Commercial invoice for the liftable quantity
e. Registered & legalized contract with allocation transaction code
e. Commitment letter to supply the product.

4. the seller shall commence loading of product with the shipping company. seller to finalize loading
within 10 working days. the cargo will commence delivery of product to buyer’s designated port.

5. , the seller at own expense, charters with shipping/logistic company and alert buyer on shipment
ordered graphic/schedule accompanied with the submission of nominated vessel details to the buyer.

6. Seller commences loading and shipping product and releases the listed shipping documents to buyer,
escrow release the 10% back to both parties as proposed.

7. Vessel arrives at the maritime location of the buyer. buyer’s vessel also meets the seller’s vessel at
the agreed location for trans-loading and unloading to commence.

8. Upon successful product confirmation against the SGS/CIQ report of quality and quantity at the
destination port, the buyer makes payment by mt103.
9. Seller within seventy-two (72) hours, the seller pays commissions to the seller side and the buyer pays
buyer side intermediaries involved in the transaction

NOTE: Our Procedure Is Not Negotiable

TRANSACTION SALES PROCEDURES CIF

1. Buyer issues ICPO with this procedure incorporated on the ICPO along with Buyer’s company registration certificate.

2. Seller Issues Sale & Purchase Agreement (SPA), and ICC warning letter Buyer review, amend (if necessary), signs and
return the SPA in WORD format to Seller within 3banking days. Seller sends final SPA to Buyer in PDF format; Buyer
confirms final SPA and issues letter of acceptance of the final SPA.

3. Seller issues to Buyer via email the following transaction documents: A. Commitment to supply B. Statement of
product availability C. ATSC
Buyer confirms the receipt of the documents by mail and issue confirmation letter within 24hrs.

4. Seller makes arrangement for the chartered freight with a renowned shipping company for the transportation of the
product to buyer designated discharge port, both Seller and Buyer sign the Charter Party Agreement (CPA) together
with the shipping company (A three-party CPA) this is applicable only for 1st shipment (Seller & Buyer). Pays CPA
cost 50/50 via T/T wire transfer directly to the shipping company. The fee would later be refund, deducted when the
Buyer is paying for the total product cost).

5. A well completion of the above, Seller issues to Buyer product title transfer agreement, Buyer signs, and returns. Seller
legalizes the joint Contract with the authorities in charge and sends to the buyer the legalized contract, the certificate
of product title transfer, and then proceeds with the port & custom clearance of product and all internal routines
operations accordingly.
 NOTE: Our Procedure Is Not Negotiable

FOB TRANSCATION PROCEDURE ROTTERDAM OR FUJIRAH

1. Buyer issue seller ICPO along with update verifiable BCL.

2. Seller issues buyer Commercial invoice

3. Buyer pays deposit of 1% to seller nominated account.

4. Upon confirmation of the receipt of 1% security deposit -Seller Release POP and let’sbuyer conduct dip test, buyer submit
TSA /TSR or CPA /Q88 or Extend seller`s tank for 5 days or more if required.

5. Seller injects fuelinto buyer`s vessel or storage and buyer release fund simultaneously and seller transfer ownership to buyer
and transaction ended.

END OF DOCUMENT