On September 10, 1999, the Free Trade and Industry Zone of the Government of Guatemala, better known as ZOLIC, entered into a contract with ICS (through its local subsidiary) for the provision of auditing services of the customs operations carried out by the companies located in and operating within the Free Trade and Industry Zone of Santo Tomas de Castilla, Izabal.

As part of the Auditing program, ICS provided physical and documentary verification of the quantity, quality, description, mode of transportation, origin, destination, and price for the following operations:

• Import operations to ZOLIC, both arriving and departing.
• The arrival of merchandise manufactured with raw materials.
• The shipping of the final products manufactured with raw materials (compensating goods) free of export taxes.
• The shipping of merchandise for definite consumption on national soil.
• Operations originally meant to be sent to a port outside the republic and finally unloaded at ZOLIC and/or at the companies authorized as agencies.
• Merchandise being shipped to domestic customs areas or foreign trade zones within the national territory.
• Merchandise shipped from ZOLIC or from the companies authorized as agencies to any other port, whether maritime, air, land, a lake area, or a border area port with the final destination being Central America or a third country.