Document ID : DARX-LEG-STRUCTURE-001 Title : Daralbeida Brands LLC — Entity Structure and Operations Version : 1.0 Status : ACTIVE Date Created : 2026-05-25 Prepared by : PYB / Daralbeida Style : BPGP Department : LEG Classification: Internal — Confidential KB Category : KB-LEG Filename : DARX_LEG_STRUCTURE_20260525.txt Related Docs : DARH-LEG-STRUCTURE-001, DARM-LEG-STRUCTURE-001 OUTLINE -------------------------------------------------------------------------------- 1. PURPOSE AND SCOPE 2. ENTITY OVERVIEW 3. REGULATORY RESPONSIBILITIES 3.1 IMPORTER OF RECORD 3.2 FSVP RESPONSIBLE PARTY 3.3 FDA FACILITY REGISTRATION 3.4 MAFTA ZERO-DUTY BENEFICIARY 4. COMMERCIAL OPERATIONS 4.1 AMAZON FBA — YEAR 1 PRIMARY CHANNEL 4.2 DIRECT-TO-CONSUMER 4.3 B2B WHOLESALE AND FOODSERVICE 4.4 THIRD-PARTY LOGISTICS — MANDATORY ROUTING 5. SUPPLY CHAIN INTERFACE WITH DARM 6. REFERENCE DATA 7. ACRONYMS 8. GLOSSARY DOCUMENT CONTROL -------------------------------------------------------------------------------- ================================================================================ 1. PURPOSE AND SCOPE ================================================================================ This document is the standing structural reference for Daralbeida Brands LLC (DARX). It defines the entity's legal standing, regulatory responsibilities, commercial operations, and relationship with Daralbeida Maroc SARL (DARM) as the upstream supply entity. For the group structure, Holdings LLC, and end-to-end operational flow, see DARH-LEG-STRUCTURE-001. For the Moroccan entity (DARM), see DARM-LEG-STRUCTURE-001. ================================================================================ 2. ENTITY OVERVIEW ================================================================================ Daralbeida Brands LLC is the California operating entity. It imports olive oil from Morocco, sells it on Amazon, operates the DTC website, and manages all US-side commercial relationships. It is wholly owned by Daralbeida Holdings LLC and reports financially to it. Daralbeida Brands LLC is the P&L entity. Revenue, cost of goods, Amazon fees, marketing spend, and net margin all flow through this entity. It is registered in California because operations are based in Los Angeles, and California is the appropriate jurisdiction for a sole-founder import business with local operations. Daralbeida Brands LLC does not manage anything in Morocco directly. It receives finished, certified, export-ready product from Daralbeida Maroc SARL at the FOB Casablanca handoff point. Everything before that handoff is DARM's responsibility. See Section 5 and DARM-LEG-STRUCTURE-001. ================================================================================ 3. REGULATORY RESPONSIBILITIES ================================================================================ As the US operating entity, Daralbeida Brands LLC carries all regulatory obligations on the American side of the supply chain. 3.1 IMPORTER OF RECORD Daralbeida Brands LLC is the Importer of Record (IOR) for every shipment entering the United States from Morocco. As IOR it signs the customs bond and is accountable to US Customs and Border Protection (CBP) for all import declarations. No shipment may enter under a different entity's IOR status. 3.2 FSVP RESPONSIBLE PARTY Under the FDA's Foreign Supplier Verification Program, the importer must verify that foreign suppliers produce food meeting US safety standards. Daralbeida Brands LLC bears this obligation for every producer and mill it sources from via DARM. DARM is the verified foreign supplier; Daralbeida Brands LLC is the FSVP program owner and qualified individual. 3.3 FDA FACILITY REGISTRATION All entities importing food into the United States must register as food facilities with the FDA. Daralbeida Brands LLC maintains this registration. Registration must be renewed biennially. 3.4 MAFTA ZERO-DUTY BENEFICIARY Under the US-Morocco Free Trade Agreement, Daralbeida Brands LLC claims the 0% import duty on EVOO under HTS code 1509.10.4000. This rate has been fully in force since January 2023 (MAFTA fully phased in). The claim is made using SPI "BH" as a prefix to the HTS subheading on the ACE entry summary. A valid Certificate of Origin issued by the Moroccan Chamber of Commerce is required per shipment to support the MAFTA claim. This document is produced by DARM and included in the export documentation package. This zero-duty provision provides a structural cost advantage over EU and Tunisian competitors subject to standard MFN tariffs. ================================================================================ 4. COMMERCIAL OPERATIONS ================================================================================ 4.1 AMAZON FBA — YEAR 1 PRIMARY CHANNEL Amazon FBA is the primary revenue channel for Year 1. Daralbeida Brands LLC operates the Amazon Seller Central account under the DARAL7 product brand. SKUs in the launch range: - 0.5L EVOO bottle - 1.0L EVOO bottle Amazon FBA fees, storage charges, referral fees, and PPC advertising costs flow through the Daralbeida Brands LLC P&L. Year 1 volume target is approximately 4,000 units. 4.2 DIRECT-TO-CONSUMER The DTC channel operates through daralbeida.com via Shopify. This channel is being built out from Year 1 alongside the Amazon launch. DTC orders are fulfilled through the same 3PL that handles FBA inbound shipments. 4.3 B2B WHOLESALE AND FOODSERVICE B2B wholesale launches in Year 2 as a parallel secondary activity. Target: two signed B2B clients as proof of concept. B2B uses the daralbeida.com/wholesale channel and the b2b@daralbeida.com contact point — no separate brand. The Year 2-3 B2B format is a 3-litre Bag-in-Box (BIB) with a precision 1cl/2cl dosing spout, targeting foodservice and hospitality accounts. This format is separate from the consumer bottled SKUs and does not require a brand change. 4.4 THIRD-PARTY LOGISTICS — MANDATORY ROUTING All inbound shipments from Morocco route through a bonded US third-party logistics provider (3PL) before any Amazon fulfillment center routing. The 3PL performs the following functions: - Receiving and inspection of inbound shipments. - FNSKU label application if not applied at source in Morocco. (Source application: $0.02-$0.05 per unit versus $0.20-$0.55 via Amazon.) - Damage documentation. - Creation of Amazon FBA inbound shipment plans. Direct routing from port to Amazon fulfillment center is prohibited. The 3PL intermediate step is mandatory for the proof-of-concept shipment and throughout the initial volume phase. ================================================================================ 5. SUPPLY CHAIN INTERFACE WITH DARM ================================================================================ Daralbeida Brands LLC receives finished, certified, export-ready product from Daralbeida Maroc SARL at FOB Casablanca. At that handoff point, all of the following have already been completed by DARM: - Producer qualification and aggregation contract execution. - Gate 0 witnessed CDR reading at the producer's mill. - Gate 1 on-site CDR OxiTester analysis at the packing facility. - Cold extraction, packing, and labeling supervision. - Full export documentation package (ONSSA certificates, export license, VoC, Certificate of Origin, Douane clearance). Daralbeida Brands LLC is responsible for everything from the FOB Casablanca handoff onward: - Freight forwarder coordination and ISF 10+2 filing. - US customs entry, MAFTA duty claim, and FDA Prior Notice submission. - FSVP verification against DARM's supplier documentation. - Gate 2 quality analysis (SGS or Bureau Veritas accredited COA). - 3PL routing, FNSKU labeling if not completed at source, FBA inbound creation. - All US sales activity across Amazon, DTC, and B2B channels. ================================================================================ 6. REFERENCE DATA ================================================================================ Field Value ───────────────────────────────── ────────────────────────────────────────── Entity name Daralbeida Brands LLC Abbreviation DARX Jurisdiction California (Los Angeles operations base) Legal form LLC, wholly owned by DARH Regulatory role IOR, FDA registrant, FSVP party, MAFTA Amazon channel Seller Central, FBA — Year 1 primary DTC channel daralbeida.com via Shopify B2B channel daralbeida.com/wholesale — Year 2 B2B contact b2b@daralbeida.com Year 1 volume target ~4,000 units via Amazon FBA First shipment 100-500 units LCL to 3PL Import duty — EVOO (MAFTA) 0% since January 2023 HTS code 1509.10.4000 MAFTA SPI on ACE entry BH FNSKU labeling at source $0.02-$0.05 per unit FNSKU labeling via Amazon $0.20-$0.55 per unit VQIP eligibility Year 2-3 (~$19,500/year program fee) FDA registration renewal Biennial Gate 2 QC provider SGS or Bureau Veritas (accredited COA) FOB handoff received from Daralbeida Maroc SARL (DARM) Ocean transit time 18-25 days, Casablanca to LA/Long Beach BIB format (Year 2-3) 3L Bag-in-Box, 1cl/2cl precision dosing ================================================================================ 7. ACRONYMS ================================================================================ 3PL Third-Party Logistics Provider ACE Automated Commercial Environment (US CBP system) BIB Bag-in-Box CBP US Customs and Border Protection COA Certificate of Analysis DARM Daralbeida Maroc SARL (entity abbreviation) DARH Daralbeida Holdings LLC (entity abbreviation) DARX Daralbeida Brands LLC (entity abbreviation) DTC Direct-to-Consumer EVOO Extra Virgin Olive Oil FBA Fulfillment by Amazon FNSKU Fulfillment Network Stock Keeping Unit FOB Free on Board (Incoterm) FSVP Foreign Supplier Verification Program (US FDA) HTS Harmonized Tariff Schedule IOR Importer of Record ISF Importer Security Filing (10+2) MAFTA Morocco-America Free Trade Agreement ONSSA Office National de Sécurité Sanitaire des Produits Alimentaires PPC Pay-Per-Click advertising SKU Stock Keeping Unit SPI Special Program Indicator (US CBP) VQIP Voluntary Qualified Importer Program (US FDA) ================================================================================ 8. GLOSSARY ================================================================================ Term Definition ──────────────── ────────────────────────────────────────────────────────── ACE Automated Commercial Environment. The US CBP platform used to file customs entries and claim the MAFTA SPI "BH" zero-duty designation. DARAL7 Consumer-facing product brand under Daralbeida Brands LLC. All Amazon listings and consumer packaging carry the DARAL7 brand. Daralbeida Brands LLC operates the Amazon account. FNSKU Fulfillment Network Stock Keeping Unit. Amazon-assigned barcode applied to each unit before FBA entry. Applied at source in Morocco where possible to reduce labeling costs. FOB Casablanca The supply chain handoff point. DARM delivers export-ready product to the freight forwarder here. DARX's operational responsibility begins at this point. FSVP Foreign Supplier Verification Program. FDA-mandated program requiring DARX (as importer) to verify that DARM and its supplier network meet US food safety standards. Gate 2 Accredited COA (SGS or Bureau Veritas) on each lot arriving in the US. Confirming quality claims made at origin. Managed by DARX after the FOB handoff. HTS 1509.10.4000 US Harmonized Tariff Schedule code for imported EVOO. Zero-duty under MAFTA since January 2023. IOR Importer of Record. DARX is the IOR for all Morocco-to-US shipments. Signs the customs bond; accountable to CBP. MAFTA Morocco-America Free Trade Agreement. Zero import duty on EVOO. Requires Certificate of Origin from DARM per shipment. SPI "BH" Special Program Indicator used on the ACE entry summary to claim the MAFTA zero-duty rate for Moroccan-origin EVOO. 3PL Bonded US warehouse. Mandatory intermediate step between port arrival and FBA routing. Applies FNSKU if not done at source; inspects; creates FBA inbound plans. VQIP Voluntary Qualified Importer Program. FDA program providing expedited entry review. Requires a two-year import history. Target eligibility: Year 2-3. DOCUMENT CONTROL Document ID : DARX-LEG-STRUCTURE-001 Title : Daralbeida Brands LLC — Entity Structure and Operations Version : 1.0 Status : ACTIVE Style : BPGP Department : LEG Date Created : 2026-05-25 Date Revised : 2026-05-25 Last Modified : 2026-05-25 KB Category : KB-LEG Filename : DARX_LEG_STRUCTURE_20260525.txt Review Cycle : Revise when entity structure, regulatory registrations, sales channel mix, or Amazon account status changes. Retention : Duration of Daralbeida Brands LLC operations. Owner : PYB / Daralbeida Distribution : Internal — share with US trade counsel with founder approval. COMPLIANCE : No retail pricing or contribution margin data in this document. Gate 2 lab references must use SGS or Bureau Veritas only. MAFTA duty claim (SPI "BH") must be confirmed with US trade counsel before each import season if regulatory updates occur. Revision History: Ver Date Summary of Changes 1.0 2026-05-25 Initial issue. Drawn from DARX-LEG-LEGAL-STRUCTURE-V2-001 Sections 3 and 8. Pricing and margin data stripped per standing confidentiality rule. END OF DOCUMENT