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December 4, 2009

Dear Starboard Supplier,

This letter is to advise you of the new U.S Customs and Border Protection (CBP) Security Filing and Additional Carrier Requirements for all ocean shipments. This new CBP ruling impacts shipments to Starboard Cruise Services and compliance with Starboard’s Supplier Program.

The new rule, known as, “Importer Security Filing (FS)” and the “10+2”, requires importers to provide additional advanced trade data to CBP pursuant to Section 203 of the SAFE Port Act of 2006 and section 343(a) of the Trade Act of 2002. As the importer, Starboard Cruise Services is required to provide this additional data to CBP for all ocean shipments to Starboard Cruise Services.

Per the IFS – 10+2 initiative, importers/agents are required to provide the following 10 data elements to CBP no later than 24 hours prior to the loading of such cargo on a vessel at a foreign seaport:

1. Manufacturer (Supplier) Name and Address 2. Seller Name and Address 3. Buyer and Address 4. Ship to Name and Address 5. Container Stuffing Location 6. Consolidator Name and Address 7. Importer of Record Number 8. Consignee Number 9. Country of Origin 10. Commodity HTSUS Number (at 6 digit level)

The IFS – 10+2 Interim Final Rule is in effect as of January 26th, 2009 and full compliance date is scheduled for January 26th, 2010. This law is in effect without penalty until January 26th, 2010. From now through January 4 th 2010, Starboard is requiring vendor’s compliance to this requirement without penalty. Full compliance on Starboard shipments is required for all shipments as of January 4 th , 2010. During the non-penalty period, CBP will monitor all ISF submissions and compile an entity history as a consideration factor in any enforcement action to be taken when the law is in full compliance, January 26th, 2010. Penalties start at $5000 per occurrence.

Why this is important to you as a Starboard Supplier:

1. Suppliers shipping Freight Terms – Collect must provide the commodity HTSUS number (as 6 digit level) when submitting the Pick-Up Request Form (PURF). See revised PURF at http://logistics.starboardcruise.com. 2. Vendors shipping Freight Terms – Prepaid must adhere to the new regulation and provide confirmation of compliance on the Shipment Notification Form (SNF) prior to routing the shipment to Starboard Cruise Services Distribution Center. The Prepaid Vendor’s freight forwarder/consolidator of choice is required to file the ISF on behalf of Starboard Cruise Services. See revised SNF at http://logistics.starboardcruise.com

3. Starboard vendors’ compliance to this rule is required for all applicable shipments shipping on or after January 4 th 2010. Shipments not in compliance will be subject to compliance charge back fee through the existing Supplier Compliance Program.

Sincerely,

Starboard Cruise Services, Inc.