Approved by Order

of Sales Director and Marketing Director

for Reduced-Risk Products and Digital Technologies,

Philip Morris Kazakhstan LLP

No. 86 dated 25 May 2021

Offer of Philip Morris Kazakhstan LLP

Contract for Test Drive

of IQOS Electric Tobacco Heating System and/or lil Solid 2.0 Electric Tobacco Heating System Sample

Valid from 10:00 a.m. (Nur-Sultan time), June 1, 2021

In order to fulfill PMK's obligations to consumers established by the legislation of the Republic of Kazakhstan (hereinafter referred to as the RK), in particular, in order to provide the consumer with information about the product — the IQOS Electric Tobacco Heating System and/or lil Solid 2.0 Electric Tobacco Heating System, to provide an opportunity for a more detailed familiarization with the principle of operation, testing, providing information on correct use, providing the opportunity for the consumer to form a personal opinion about the IQOS and/or lil Solid 2.0 Electric Tobacco Heating Systems and their features, as well as for the subsequent decision-making on the conformity of the consumer properties of the IQOS and/or lil Solid 2.0 Electric Tobacco Heating Systems to the needs of the consumer, Philip Morris Kazakhstan LLP, Limited Liability Partnership, shall invite an individual over aged twenty-one, a tobacco consumer, registered in the PMK database and who has an interest in exercising the above rights in accordance with the legislation of the RK to conclude the following Contract for Test Drive of IQOS and/or lil Solid 2.0 Tobacco Heating System Sample by joining in its entirety, unamended, as provided below:

Preamble

This Contract for Test Drive of IQOS and/or lil Solid 2.0 Electric Tobacco Heating System Sample (hereinafter referred to as the Contract) shall regulate relationship between Philip Morris Kazakhstan LLP, hereinafter referred to as the PMK, represented by A. Leonov, Sales Director, and Aysu Gokce, Marketing Director for Reduced-Risk Products and Digital Technologies, acting under the Charter, on the one hand, and the Consumer, an individual aged over twenty-one years, a tobacco consumer registered in the PMK database and who has accepted the proposal (offer) to conclude the Contract on the PMK's terms and conditions in their entirety and unamended.

The Parties acknowledge that this Contract shall regulate the general and basic terms of interaction between PMK and the Consumer regarding the Test Drive of the IQOS and/or lil Solid 2.0 Electric Tobacco Heating System Sample.

At the same time, in addition to a test drive on the following conditions, PMK shall provide the Consumers with other opportunities to exercise their above rights, including demonstration of the properties and provision of information about the product, the correct use of the IQOS and/or lil Solid 2.0 Electric Tobacco Heating System at the PMK's Internal Trade Facilities.

1. Definitions

1.1. Consumer means an individual aged 21 and older, registered in the PMK database, who has expressed a desire to conduct a Sample Test Drive to exercise own rights provided for by the legislation of the Republic of Kazakhstan, including consumer protection.

1.2. PMK means Philip Morris Kazakhstan LLP, registered and located at the address: 90 Ilyas Zhansugirov Str., Otegen batyr village, Ily district, Almaty oblast, Republic of Kazakhstan, В40А6М8, BIN 040440000348, being an importer and seller of the IQOS Electric Tobacco Heating System in the territory of the RK, as well as an entity authorized to accept consumer claims in the territory of the RK.

1.3. Sample means a used IQOS or lil Solid 2.0 electric tobacco heating system of a certain model, which is selected at the discretion of PMK, owned by PMK and provided to the Consumer to perform the Test Drive on the returnable basis in accordance with this Contract.

1.4. Test Drive means a symbol for easy perception, denoting the provision of information to the Consumer about the product — the IQOS and/or lil Solid 2.0 Electric Tobacco Heating System, to provide an opportunity for a more detailed familiarization with the principle of operation, testing, providing information on correct use, providing the opportunity for the consumer to form a personal opinion about the IQOS and lil Solid 2.0 Electric Tobacco Heating Systems and their features, as well as for the subsequent decision-making on the conformity of the consumer properties of the IQOS and/or lil Solid 2.0 Electric Tobacco Heating System to the needs of the consumer by providing the Sample by PMK to the Consumer on the returnable basis in accordance with this Contract.

1.5. Internal Trade Facilities mean the PMK's internal trade facilities, i.e. the PMK's retail outlets, and sellers, personal consultants of the PMK's mobile sales department of low-risk products (hereinafter referred to as the “Coaches”) who sell the IQOS and/or lil Solid 2.0 Electric Tobacco Heating System.

1.6.Partner means a person engaged by PMK who releases the Test drive Samples in accordance with these Terms, as well as the terms of the relevant contract with PMK.

1.7. Parties mean PMK, Consumer, and Partner when jointly mentioned.

1.8. Website means PMK's website at kz.iqos.com.

1.9. Support Service means a division of PMK which is responsible for providing information to Consumers regarding the electric tobacco heating system at the phone number: 8-8000-80-12-21 (toll-free for the caller), or 2121.

1.10. Security Deposit means an amount paid by the Consumer to PMK, in order to ensure that the Consumer fulfills the obligation to return the Sample within the deadline established by the Contract. For the lil Solid 2.0 Sample, the Security Deposit shall amount to Five Thousand Tenge (KZT 5,000); for the IQOS 3 DUO Sample, the Security Deposit shall amount to Ten Thousand Tenge (KZT 10,000).

1.11.Acceptance means the Consumer's response regarding the full and unconditional acceptance of this Offer and accession to the Contract in its entirety, unamended, as prescribed hereby.

1.12. Channel means specimen/tool used for the Test Drive of the Sample: Internal Trade Facilities, Website, or Partner.

2. Scope of the Contract

2.1. PMK shall provide the Test Drive under the terms hereof through the following Channels: Internal Trade Facilities, Partners, as well as through the Website to the Consumer who has made the Acceptance, in accordance with the terms hereof.

2.2. PMK is guided by the following:

i) the IQOS and lil Solid 2.0 systems are intended for smokers aged 21 and older who want to continue using tobacco products;

ii) PMK does not offer IQOS and lil Solid 2.0 to individuals who have never smoked or have completely quit smoking;

iii) PMK's goal is to convert every smoker aged 21 and older who will continue to smoke anyway to such smokeless products like IQOS and lil Solid 2.0. PMK is committed to supporting smokers aged 21 and older during their transition to IQOS or lil Solid 2.0 through training, counselling and personal presentations at the PMK's terms;

iv) IQOS and lil Solid 2.0 is not a substitute for smoking cessation. Consumers who are worried about the risk to their health from tobacco consumption should completely stop using tobacco in all possible forms and not join this Contract;

v) to fully experience all the benefits of IQOS or lil Solid 2.0, a smoker aged 21 or older must give up cigarettes and use only IQOS or lil Solid 2.0;

vi) IQOS and lil Solid 2.0 usage does not eliminate health risks or is not a harmless alternative to cigarettes, but it is a much better choice compared to smoking cigarettes.

2.3. PMK shall have the right to unilaterally amend the terms of the Offer/Contract prior to the conclusion of the Contract by the Parties. After the Contract is entered into force by the Parties, it may be amended only on the grounds and in the manner provided for by the current legislation of the Republic of Kazakhstan.

2.4. The Contract is a deed of adherence under the legislation of the RK. The Contract shall be deemed properly concluded after the Consumer joins it in its entirety, unamended, upon the Consumer's Acceptance.

2.5. During the Test Drive, PMK shall provide the Consumers with information or advices regarding the IQOS and lil Solid 2.0 Electric Tobacco Heating System, as well as the Test Drive procedure through the Support Service at the phone number: 8-8000-80-12-21 (toll-free for the caller), or 2121.

2.6. The Parties hereto shall agree that the Sample is transferred to the Consumer for the period of the Test Drive subject to Sample return by the Consumer to PMK, regardless of whether PMK has withheld the Security Deposit in the cases provided for herein. Thus, if the Security Deposit was withheld, in any state of the case, the Sample shall be returned to PMK in the manner prescribed hereby.

3. TEST DRIVE PROCEDURE

3.1. The ownership of the Sample belongs to PMK and shall not pass to either the Partner or the Consumer. The Consumer shall be responsible during the Test Drive for the safety and serviceability of the Sample and shall return as it was given to the Consumer. The safety and serviceability of the Sample for the purposes hereof by the Parties shall mean:

(1) Ability to use IQOS or lil Solid 2.0 for its intended purpose when IQOS/lil Solid 2.0 is returned to PMK/Partner;

(2) Integrity of all external IQOS or lil Solid 2.0 elements (no mechanical damage) when IQOS/lil Solid 2.0 is returned to PMK/Partner;

(3) Return of the Sample in the complete set as the Consumer received the Sample under the Sample Acceptance and Transfer Certificate.

3.2. PMK shall release the Sample within the Test Drive via Internal Trade Facilities, Partners, and the Website, if it is technically possible to release a Sample to the Consumer and if PMK and the Partner have Samples (corresponding models) available for release when the Consumer makes an Acceptance in accordance with the terms hereof. PMK shall not guarantee the possibility of releasing a Sample (its individual models) in any Channel at a certain time. This option shall depend solely on the availability of Samples (including their respective models) in the Channel at any given time. The Sample shall be released via the Website according to the step-by-step instructions specified on the Website. One Consumer shall get one Sample for the Test Drive.

3.3. The locations of PMK retail outlets shall be posted on the Website, and such information can also be obtained by contacting the Support Service. The locations of the Partner's facilities performing the Test Drive shall be determined by PMK and the Partner at their joint discretion. Stationary locations of the Partner's facilities carrying out the Test Drive shall be posted on the Website. The Sample shall be transferred for the purposes of the Test Drive via the Coaches and the Website at the place agreed between the Consumer and the Coach or specified by the Consumer on the Website.

3.4. Full and unconditional acceptance by the Consumer of this Offer/Contract shall be the aggregate performance by the Consumer of the following actions in accordance with the terms hereof:

3.4.1. registration of the Consumer in the PMK database, if being unregistered since it includes the Consumer's consent to the collection and processing of their personal data necessary for the conclusion and execution hereof;

3.4.2. payment by the Consumer of the Security Deposit in the manner specified in Clause 3.5. below,

3.4.2. The Consumer's confirmation regarding receipt of the Sample for the Test Drive, the Sample Acceptance and Transfer Certificate, and acceptance hereof or signing the Sample Acceptance and Transfer Certificate pursuant to the procedure set forth in Clause 3.7. hereof.

Failure by the Consumer to perform any of the above actions specified in this Clause of the Contract or their performance by the Consumer in violation of the provisions of the Contract shall be deemed the Consumer's refusal to accept this Offer and conclude the Contract. The Consumer's acceptance shall be a confirmation of the Consumer's understanding of and consent with the terms of this Offer and the Contract. The Consumer's Acceptance to conclude an agreement on the payment of the Security Deposit shall be deemed performed, and the agreement on the payment of the Security Deposit shall be deemed concluded with PMK on the terms and conditions stipulated herein from the moment the Consumer pays the Security Deposit in the manner specified in Clause 3.5. below.

3.5. The Consumer shall pay the Security Deposit amount depending on the Channel, in one of the following ways:

3.5.1. through the Website: by depositing the Security Deposit amount via the Consumer's payment bank card on the Epay payment page of Halyk Bank of Kazakhstan JSC according to the step-by-step instructions indicated on this page. As confirmation of the Consumer's payment of the Security Deposit amount within the framework of this Sub-Clause 3.4.1., the Consumer shall be given an e-mail with an attached electronic check to the e-mail address specified when registering in the PMK database.

3.5.2. through Partners and Coaches: by depositing the Security Deposit amount via the Consumer's payment bank card using the WOOPPAY LLP operator's infrastructure, i.e. a link generated by PMK or a Partner and sent via SMS to the Consumer's mobile phone number specified when registering in the PMK database (hereinafter referred to as the Phone Number). As confirmation of the Consumer's payment of the Security Deposit, WOOPPAY LLP shall provide the Consumer with a receipt in the form of an electronic message in accordance with the agreement concluded between the Consumer and WOOPPAY LLP.

3.5.3. in retail outlets of PMK: by depositing cash at the cash desk of PMK or by a payment bank card via the terminal, or via the Consumer's payment bank card using the WOOPPAY LLP operator's infrastructure, i.e. a link generated by PMK or a Partner and sent via SMS to the Consumer's Phone Number to pay the Security Deposit amount. PMK shall issue a receipt to confirm the Consumer's payment of the Security Deposit amount in cash. As confirmation of the Consumer's payment of the Security Deposit, WOOPPAY LLP shall provide the Consumer with a receipt in the form of an electronic message in accordance with the agreement concluded between the Consumer and WOOPPAY LLP.

3.6. When paying the Security Deposit with a payment bank card through the Epay payment page of Halyk Bank of Kazakhstan JSC or through the WOOPPAY LLP operator's infrastructure, Halyk Bank of Kazakhstan JSC or WOOPPAY LLP shall respectively protect and process the Consumer's bank card data under PCI DSS security standard. The Consumer's payment bank card details shall be transmitted only in encrypted form and shall not be stored on the Website or in other PMK systems. PMK shall have no access to the Consumer's payment bank card details and shall not store them. Halyk Bank of Kazakhstan JSC and WOOPPAY LLP, respectively, shall guarantee the security of processing Internet payments. Information on the rules and methods of additional identification, as well as possible commissions, must be clarified with the bank that issued the payment bank card.

3.7. After the Consumer pays the Security Deposit amount in one of the above ways, PMK shall release the Sample to the Consumer under the Sample Acceptance and Transfer Certificate, which form is given in Annex 1 hereto. To confirm transferring the Sample for the Test Drive to the Consumer, PMK or the Partner shall send an SMS to the Consumer's Phone Number with the corresponding code, the Sample serial number, and a link hereto. The Consumer shall forward the SMS code to PMK or the Partner, and shall thereby confirm the provision of the Sample for the Test Drive, the Sample Acceptance and Transfer Certificate from the Consumer, as well as consent with this Contract.

Should it be impossible to send/receive an SMS for any reason, the Parties shall sign the hard copy of the Sample Acceptance and Transfer Certificate.

3.7. The Consumer undertakes to return the Sample no later than the deadline specified in the Sample Acceptance and Transfer Certificate. The Sample shall be returned depending on the Channel where the Sample was received:

3.7.1. if the Sample was received through the Channel of the Partner, the Consumer shall return the Sample to the Partner at the place of its location/release of the Sample;

3.7.2. if the Sample was received through the Coach's Channel, the Sample shall be returned by the Consumer at the location agreed between the Consumer and the Coach, or at any PMK retail outlet;

3.7.3. if the Sample was received from PMK retail outlets, the Consumer shall return the Sample to any PMK retail outlet or to the Coach;

3.7.4. if the Sample was received through the Website, it shall be returned using a courier service by request to be sent via the return form on the Website, at the Consumer's location, or it shall be returned by the Consumer to any PMK retail outlet.

3.8. The Consumer shall return the Sample to PMK or the Partner by confirming and/or signing the Sample Acceptance and Transfer Certificate. Confirmation and/or signing of the Sample Acceptance and Transfer Certificate shall confirm the Sample return. To confirm the Sample return, PMK or the Partner shall send an SMS to the Consumer's Phone Number with the corresponding code, the Sample serial number, and a link hereto. The Consumer shall forward the SMS code to PMK or the Partner, and shall thereby confirm the return of the Sample, and the Sample Acceptance and Transfer Certificate from the Consumer. Should it be impossible to send/receive an SMS for any reason, the Parties shall sign the hard copy of the Sample Acceptance and Transfer Certificate.

3.9. The Consumer undertakes to use the Sample personally, without transferring the Sample to third parties, including persons under the age of 21 during the entire Test Drive period.

3.10. After the Sample is returned in accordance with this Contract, PMK shall return the Security Deposit to the Consumer pursuant to the following order:

3.10.1. if the Security Deposit was paid via the Epay payment page of Halyk Bank of Kazakhstan JSC, the Security Deposit amount shall be returned to the Consumer's payment bank card used for previous payment of the Security Deposit within 14 (fourteen) calendar days upon confirmation/signing the corresponding Sample Acceptance and Transfer Certificate;

3.10.2. if the Security Deposit was paid via the WOOPPAY LLP operator's infrastructure, the Security Deposit amount shall be returned to the Consumer's payment bank card used for previous payment of the Security Deposit via the WOOPPAY LLP operator's infrastructure within 14 (fourteen) calendar days upon confirmation/signing the corresponding Sample Acceptance and Transfer Certificate;

3.10.3. if the Security Deposit was paid by depositing cash at the PMK cash desk or by credit card through the terminal at the PMK retail outlet and on the Website, the Security Deposit amount shall be returned to the Consumer in cash at the PMK cash desk at the retail outlet immediately after the Sample is returned.

4. Liability of the Parties

4.1. PMK shall not be liable for damage caused to the Consumer and/or third parties as a result of improper use of the Sample by the Consumer or by a third party to whom the Consumer transferred the Sample for any reason in violation of the prohibitions established hereby. The Parties agreed that PMK's liability hereunder shall be limited to actual damage and shall be proven in the manner prescribed by the current legislation of the RK.

4.2. The Parties shall not be liable for compensation to each other of non-received income caused by non-performance or improper performance of mutual obligations or by damage.

4.3. The Parties shall be liable for the performance of their obligations hereunder in accordance with the Law of the Republic of Kazakhstan on Consumer Rights Protection, the Civil Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan On Regulation of Trade Activity, and other regulations of the Republic of Kazakhstan.

4.4. The Parties shall not be liable for complete or partial failure to perform their obligations if the failure is caused by force majeure such as: war or acts of war, earthquake, flood, fire and other natural disasters, acts or actions of state authorities, change of customs regulations, restrictions of activities, import and/or export arising independently of the will of the Parties after signing this Contract. Any Party that is unable to fulfill its obligations shall immediately notify the other Party and provide documents confirming the existence of such force majeure issued by authorized bodies or institutions.

4.5. The Consumer shall bear financial responsibility in case of loss, damage, or malfunction (full or partial) of the received Sample upon confirmation and/or signing the Sample Acceptance and Transfer Certificate. In the event of loss, perishing, or destruction of the Sample transferred by PMK to the Consumer for familiarization by the Consumer as well as by the third party to whom the Consumer has transferred the Sample in violation of the prohibitions provided for herein , and as a result, the Consumer's inability to return the transferred Sample to PMK, as well as if the Consumer failed to return the Sample transferred for familiarization after 14 (fourteen) calendar days from the date, indicated for return in the Certificate of the Sample Acceptance and Transfer, PMK shall have the right to any actions permitted by the legislation of the Republic of Kazakhstan necessary to protect PMK's rights, including, but not limited to, appeal to the court. In this case, as a result of the Consumer's failure to fulfill the obligation to return the Sample, the Security Deposit amount paid by the Consumer shall be transferred to the PMK's possession, use, and disposal.

5. Final Provisions

5.1. The relationship between the PMK and the Consumer shall be governed by the legislation of the Republic of Kazakhstan. The Contract may be amended by the PMK unilaterally without notifying the Consumer. The new version of the Contract shall enter into force from the date of its approval and availability in PMK's Internal Trade Facilities, at the Partners for familiarization with the Consumer, as well as by the link in the SMS sent to the Consumer's Phone number in accordance with the provisions hereof.


Annex No. 1 to the Offer-Contract for Test Drive

of IQOS Electric Tobacco Heating System and/or lil Solid 2.0 Electric Tobacco Heating System Sample

approved by Order of Sales Director and Marketing Director

for Reduced-Risk Products and Digital Technologies,

Philip Morris Kazakhstan LLP, No. 86 dated 25 March 2021

SAMPLE ACCEPTANCE AND TRANSFER CERTIFICATE

Date

[DD.MM.YYYY]

[citysettlement]

[Name of the transfer location]

This Certificate has been drawn up between:

Philip Morris Kazakhstan LLP, hereinafter referred to as PMK, on the one hand, and

Full Name

IIN (Individual Identification Number)

Date of Birth

Telephone

hereinafter referred to as the Consumer, on the other hand, to the effect that

1. PMK has transferred, and the Consumer has received the following property of PMK:

IQOS or lil Solid 2.0 Electric Tobacco Heating System set (hereinafter, the Sample) consisting of the IQOS or lil Solid 2.0 charger, the IQOS holder (for IQOS only), the power source (adapter), USB cable, the cleaning device.

Serial number of the IQOS or lil Solid 2.0 charger

Serial number of the IQOS holder (for IQOS only)

2. The sample is provided by PMK to the Consumer solely for the purpose of the Consumer's personal familiarization with the IQOS/lil Solid 2.0 Electric Tobacco Heating System (without the right to transfer to third parties).

3. The sample is provided to the Consumer for a period of 14 (fourteen) calendar days from the date of signing this Certificate. The Sample received may be returned ahead of time. The Sample shall be returned depending on the Channel where it was received: if the Sample was received through the Partner Channel, the Sample shall be returned by the Consumer to the Partner at the place of its location/release of the Sample; 2) if the Sample was received through the Coach Channel, the Sample shall be returned by the Consumer at the place agreed between the Consumer and the Coach, or at any PMK retail outlet; 3) if the Sample was received at a PMK retail outlet, the Consumer shall return the Sample to any PMK retail outlet or to the Coach; 4) if the Sample was received through the Website, it shall be returned using a courier service by request to be sent via the return form on the Website, at the Consumer's location, or it shall be returned by the Consumer to any PMK retail outlet.

4. The Consumer shall confirm the understanding and consent with the Offer-Contract for Test Drive of IQOS and/or lil Solid 2.0 Electric Tobacco Heating System Sample, undertakes to follow the user's instruction (manual) and safety instructions regarding the use of the Sample, and to return the received Sample with all accessories to PMK (in the same complete set), in the same condition and form in which it was delivered to the Consumer. The Consumer undertakes to immediately notify PMK by phone about all cases of breakdown/failure (when safe use of the Sample becomes impossible) or loss of the Sample or its parts received by the Consumer. Customer Service Phone: 8-800-080-12-21 or 2121.

5. In the event of loss, unavailability for the intended purpose or destruction of the Sample transferred by PMK to the Consumer for familiarization, the Consumer's inability to return the transferred Sample to PMK, as well as if the Consumer failed to return the Sample transferred for familiarization after 14 (fourteen) calendar days from the date, indicated in Clause 3 of this Certificate, PMK shall have the right to any actions permitted by the legislation of the Republic of Kazakhstan necessary to protect PMK's rights, including, but not limited to, appeal to the court. In this case, as a result of the Consumer's failure to fulfill the obligation to return the Sample, the amount of the Guarantee Fee paid by the Consumer shall be transferred to the PMK's possession, use and disposal.

This Certificate has been drawn up in 2 (two) copies, one copy for each party.

SIGNATURES OF THE PARTIES:

Philip Morris Kazakhstan LLP

Consumer

Full Name ____________________________

Signature _________________________

Full Name ____________________________

Signature _________________________

The Consumer has returned, and PMK has accepted the following PMK's property:

IQOS or lil Solid 2.0 Electric Tobacco Heating System set (hereinafter, the Sample) consisting of the IQOS or lil Solid 2.0 charger, the IQOS holder (for IQOS only), the power source (adapter), USB cable, the cleaning device.

Serial number of the IQOS or lil Solid 2.0 charger

Serial number of the IQOS holder (for IQOS only)

This Certificate has been drawn up in 2 (two) copies, one copy for each party.

SIGNATURES OF THE PARTIES:

Philip Morris Kazakhstan LLP

Consumer

Full Name ____________________________

Signature _________________________

Full Name ____________________________

Signature _________________________

This product is not risk free and provides nicotine, which is addictive.
Only for use by adults who would otherwise continue to smoke or use other nicotine products.

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