MASTER CUSTOMS POWER OF ATTORNEY

_Partnership

_Corporation

_{Sole Proprietorship}

Rafael A. Morales, Inc.

KNOW ALL MEN THESE PRESENTS: That,

A corporation doing business under the laws of the State of

or a

doing business as

residing at

having an office and place of business at

hereby constitutes and appoints each of the following persons

As a true and lawful agent and attorney of the grantor named above for and in the name, place, and stead of said grantor from this date and in Customs District 23, and in no other name, to make, endorse, sign, declare, or swear to any entry, withdrawal, declaration, certificate, bill of lading, or other document required by law regulation in connection with the importation, transportation, or exportation of any merchandise shipped or consigned by or to said grantor; to perform any act or condition which may be required by law or regulation in connection with such merchandise; to receive any merchandise deliverable to said grantor;

To make endorsements on bill of lading conferring authority transfer title, make entry or collect drawback, and to make, sign, declare, or swear to any statement, supplemental statement, schedule, supplemental schedule, certificate of delivery, certificate of manufacture and delivery, abstract of manufacturing records, declaration of proprietor on drawback entry, declaration of exporter on drawback entry, or any other affidavit or document which may be required by law or regulation for drawback purposes, regardless of whether such bill of lading, sworn statement, schedule, certificate, abstract, declaration, or other affidavit or document is intended for filing in any customs district;

To sign, seal, and deliver for any as the act of said grantor any bond required by law or regulation in connection with the entry or withdrawal of imported merchandise or merchandise exported with or without benefit of drawback, or in connection with the entry, clearance, lading, unlading or navigating of any vessel or the other means of conveyance owned or operated by said grantor, and any and all bonds which may be voluntarily given and accepted under applicable laws and regulations, consignee’s and owner’s

declarations provided for in section 485. Tariff Act of 1930, as amended, or affidavits in connection with entry of merchandise;

To sign and swear to any document and to perform any act that may be necessary or required by law or regulation in connection with entering, clearing, lading, unlading or operation of any vessel or other means of conveyance owned or operated by said grantor;

To authorize other Customs Broker to act as a grantor’s agent; to receive, endorse and collect checks issued for Customs duty refunds in grantor’s name drawn on the Treasurer of the United States; if the grantor’s is a nonresident of the United States, to accept service of process on behalf of the grantor;

And generally to transact at the customhouses in and district and all customs businesses, including making, signing and filing of protests under section 514 of the Tariff Act of 1930, in which said grantor is or may be concerned or interested and which may properly be transacted or performed by an agent and attorney, giving to said agent and attorney full power and authority to do anything whatever requisite and necessary to be done in the premises as fully as said grantor could do if present and acting, hereby ratifying and confirming all that the said agent and attorney shall lawfully do by virtue of these presents; the foregoing power of attorney to remain in full force and effect until revoked, and notice of revocation in writing is duly given to and received by the port Director. If the donor of this power of attorney is a partnership, and said the power shall in no case have any force or effect after the expiration of 2 years from the date of execution.

IN WITNESS WHEREOF, the said

Has caused these presents to be sealed and signed: (Signature)

(Capacity)

(Date)

WITNESS

IRS NUMBER (For Corporation)

SOCIAL SECURITY NUMBER (For individual)

INDIVIDUAL OR PARTNERSHIP CERTIFICATION

CITY

COUNTY

STATE

On this

day of

, 200

, personally appeared before me

, personally known or sufficiently

Identified to me, who certifies that

(is)(are) the individual(s) who executed the foregoing instrument and acknowledge it to be

free act and deed.

(Notary Public)

CORPORATE CERTIFICATION

(To be made by an officer other than the one who executes the power of attorney)

, certify that I am the

, organized under the laws of the State of

That

, who signed this power of attorney on behalf of the donor, is the

of said corporation; and that said power of attorney was duly

signed, sealed, and attested for and in behalf of said corporation by authority of its governing body as the

same appears in a resolution of the Board of Directors passed at a regular meeting held on the

day of

, now in my possession or custody. I further certify that the resolution is in

accordance with articles of incorporation an bylaws of said corporation.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said corporation, at the City of

this

day of

200

(Signature)

(Date)

If the corporation has no corporate seal, the fact shall be stated, in which case a scroll or adhesive shall appear in the appropriate, designated place. Customs power of attorney of residents (including resident corporations) shall be without power of substitution except for the purpose of executing shipper’s export declarations. However, a power of attorney executed in favor of a licensed customs broker may specify that the power of attorney is granted to the customs broker to act through any of its licensed officers or any employee specifically authorized to act for such customs broker by power of attorney. If you are the importer of record, payment to the broker will not relieve your liability for Customs charges in the event the charges are not paid by the broker. Therefore, if you pay bye importers who wish to utilize this procedure must contact our office in advance to arrange timely receipt of duty checks.