DISCLAIMER

This publication, entitled "Transportation Best Practices Manual" was prepared by PFCollins International Trade Services under contract to Canadian Manufacturers andExporters Newfoundland and Labrador Division to provide information abouttransportation considerations for the import, export and domestic trade processes.The information contained herein was compiled based on the current legislativeenvironment at the time of writing and is subject to change as international tradelegislation and procedures evolve. A list of resources is provided on the last pages of thisdocument. It is important for readers to refer directly to this legislation and the supportingmaterials listed for full and complete information.Because legislation, legal interpretation and current transportation procedures never remain static, PF Collins cannot warrant or guarantee the long-term accuracy of information contained herein. Neither can we guarantee that following the advice or recommendations contained herein constitutes an absolute assurance that the shipper will be compliant with all current legislation and will encounter no transportation hindrancesor negative financial impacts based on the advice herein contained. Shippers aretherefore encouraged to exercise due diligence in matters impacting their internationaltrade practices.