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ManoMano Platform Official Shipping Policy (2026) This shipping policy applies to all orders on ManoMano official sites (France, Germany, Spain, Italy, United Kingdom). Shipping fees are divided into two categories: ManoExpress official self-operated delivery and third-party seller delivery. All rules are updated as of May 2026. 1. General Shipping Rules for ManoExpress (Self-operated) ManoExpress is ManoMano’s official logistics service with standardized shipping rates, free shipping thresholds and delivery time guarantees. 1.1 France (manomano.fr) - Relay Point Pickup (Mondial Relay): 2.99€ for 24h delivery; free for standard 48h delivery (weight ≤ 70kg) - Standard Home Delivery: 4.99€ for orders under 39.99€; free shipping for orders ≥39.99€ (48h); 7.99€ for 24h express delivery - Large Item Delivery (Over 30kg / Length over 3m): 9.99€ for orders under 100€; free for orders ≥100€ (72h scheduled delivery); 29.99€ for 24h urgent delivery - In-home Placement Service: Charged at 39.99€ for regular orders; free for orders ≥1500€ 1.2 Germany (manomano.de) - Standard Delivery: 3.90€ for orders under 49€; free shipping for orders ≥49€ - Express Delivery: Flat rate of 17.99€ - Large Items (≥31kg): Starting from 65.90€ - Island Remote Surcharge: Additional 15€ per order 1.3 Spain & Italy (manomano.es / manomano.it) - Standard Delivery (Pickup & Home): Free shipping within 3 working days for local orders with weight ＜40kg - Large Item Scheduled Delivery: Free of charge - In-home Placement Service: Flat rate of 19.99€ - Cross-border EU Delivery: 4.99€ for orders under 49€; free for orders ≥49€ 1.4 United Kingdom (manomano.co.uk) - Standard Delivery: £4.95 for orders under £50; free shipping for orders ≥£50 - Delivery Time: 2–5 working days 2. Shipping Rules for Third-Party Sellers (All Sites) - Shipping fees are independently set by third-party sellers, calculated based on product weight, size, delivery method and destination. - Multiple-seller orders: Shipping fees are charged separately by each seller, no combined free shipping for cross-seller purchases. - General free shipping threshold for third-party stores: 49€–100€ (varies by country and seller rules). 3. Additional Surcharges & Restrictions - Free shipping limits: All free shipping policies apply to conventional parcels (usually ≤30kg, length ≤3m). Oversized and overweight items are subject to additional fees. - Extra charges: Urgent express delivery, in-home installation & placement, remote area & island delivery will generate extra surcharges. 4. Return Shipping Policy - ManoExpress self-operated orders: Support 100-day free return (platform official rule). - Third-party seller orders: Follow individual seller return rules; return shipping fees are generally borne by buyers. 5. Seller Logistics Requirements All cross-border sellers must ship goods from EU overseas warehouses (France, Germany, Spain, Italy, UK). Direct shipping from China is prohibited. The standard delivery lead time is 6–10 calendar days. Sellers can choose official ManoExpress warehouse service to enjoy 48–72h fast delivery.

ManoMano Official Shipping Terms & Conditions Effective Date: May 2026 These shipping terms apply to all products, orders, and transactions on all official ManoMano marketplaces, including France, Germany, Spain, Italy, and the United Kingdom. The policy governs both ManoExpress official shipping and third-party seller shipping services, covering shipping fees, delivery lead time, shipment rules, special surcharges, and liability clauses. 1. General Shipment Rules All shipments on ManoMano are fulfilled via EU local overseas warehouses. Direct cross-border shipping from outside the European Union is prohibited for third-party sellers. All parcels must comply with local logistics standards regarding weight, dimension, and packaging to ensure smooth customs clearance and local distribution. Sellers shall arrange shipment within 1–3 working days after order confirmation and payment verification. A valid tracking number must be uploaded to the ManoMano system immediately after dispatching the goods. The standard completed delivery cycle is 6–10 calendar days for conventional parcels. 2. ManoExpress (Official Managed Shipping) Rate Rules ManoExpress is ManoMano’s standardized official logistics service with unified freight thresholds and delivery guarantees for mainstream European sites. 2.1 France Site - Relay Point Pickup: €2.99 for 24-hour expedited delivery; free of charge for standard 48-hour delivery (maximum weight: 70kg) - Standard Residential Delivery: €4.99 for orders below €39.99; free standard 48-hour delivery for orders ≥€39.99; 24-hour urgent delivery at €7.99 flat rate - Large Goods Delivery (Over 30kg / Length over 3m): €9.99 for orders below €100; free 72-hour scheduled delivery for orders ≥€100; 24-hour expedited delivery at €29.99 - In-home Placement Service: €39.99 for regular orders; free for orders ≥€1500 2.2 Germany Site - Standard Delivery: €3.90 for orders below €49; free shipping for orders ≥€49 - Express Delivery: Flat rate of €17.99 per order - Overweight Large Items (≥31kg): Delivery fee starts from €65.90 - Remote & Island Surcharge: Additional €15 per order 2.3 Spain & Italy Sites - Local Standard Delivery: Free 3-working-day delivery for parcels under 40kg - Large Item Scheduled Delivery: Free of charge for eligible local orders - In-home Placement Service: Flat service fee of €19.99 - EU Cross-border Delivery: €4.99 for orders below €49; free shipping for orders ≥€49 2.4 UK Site - Standard Delivery: £4.95 for orders below £50; free shipping for orders ≥£50 - General Delivery Lead Time: 2–5 working days 3. Third-Party Seller Shipment Terms - Third-party sellers independently set shipping fees based on product weight, size, packaging specification, shipping method, and delivery destination. All freight charges are clearly displayed at checkout before payment confirmation. - Mixed Merchant Orders: If an order contains products from multiple sellers, shipping fees are calculated and charged separately by each merchant. Free shipping thresholds cannot be accumulated across different sellers. - The general free shipping threshold for third-party stores ranges from €49 to €100, subject to specific seller rules and site requirements. 4. Special Surcharges & Shipment Restrictions - Free Shipping Limitation: All free shipping policies only apply to standard-sized and standard-weight parcels (conventional limit: ≤30kg, length ≤3m). Oversized, overweight, and special-shaped goods will incur additional surcharges. - Extra Service Fees: Expedited delivery, door-to-door in-home placement, installation assistance, and delivery to remote areas or islands are not included in standard free shipping services and require additional charges. - Address Validity: Buyers shall provide accurate and complete delivery addresses. ManoMano and sellers are not liable for delivery delays or failed shipments caused by incorrect, incomplete, or invalid recipient information. 5. Delivery Liability & Order Completion - Shipment tracking information will be updated in real time after dispatch. Buyers can monitor delivery status via the ManoMano order page. - An order is deemed completed once the parcel is successfully delivered and signed for by the recipient or authorized agent. - For lost or damaged parcels during transit, liability and compensation solutions shall be subject to the official logistics provider’s insurance rules and ManoMano platform regulations. 6. Return Shipment Provisions - ManoExpress Orders: Enjoy the platform’s official 100-day free return policy under eligible conditions. - Third-Party Seller Orders: Return shipment rules follow individual seller policies. In most cases, return shipping costs are borne by the buyer unless the return is caused by seller quality problems or delivery errors. 7. Policy Update ManoMano reserves the right to adjust shipping fees, thresholds, and service rules in accordance with market and logistics changes. Updated terms will take effect immediately upon publication on the official platform.

ManoMano Official Tax Compliance Statement (2026 Latest Version) This tax compliance statement applies to all registered sellers and platform transaction orders across all ManoMano sites (France, Germany, Spain, Italy, and the United Kingdom). It complies with the latest EU e-commerce VAT regulations, ViDA digital tax requirements, and local national tax laws. This policy clarifies the tax rights, obligations, charge rules, declaration standards, and compliance requirements for the platform, sellers, and buyers, serving as the official guideline for daily store operations, order transactions, and fiscal declaration. 1. Basic Tax Qualification Requirements (Mandatory for Sellers) All cross-border sellers (non-EU enterprises) operating on ManoMano must complete mandatory tax registration. Sellers without valid tax qualifications are prohibited from product listing, order dispatching, and fund settlement. 1. Essential Qualifications: Sellers must hold a valid EU EORI number and corresponding local VAT registration number for each sales country. All products must apply the correct local VAT rate. The use of fake, borrowed, or expired tax numbers is strictly prohibited, and the platform verifies tax validity in real time. 2. EU Local Seller Requirements: EU-based enterprises must bind valid local VAT numbers and complete monthly or quarterly tax declarations and payments in accordance with local fiscal regulations. 3. Sales Threshold Compliance: If a seller’s total annual cross-border sales within the EU exceed €10,000, the seller must file VAT uniformly through the EU OSS One-Stop Shop system or register local VAT in each destination country to avoid omission or incorrect declaration. 2. VAT Rules for Different Shipping Models 2.1 Orders Shipped from EU Overseas Warehouses (Mainstream Model) Orders fulfilled via EU local warehouses or official ManoExpress warehouses are regarded as intra-EU transactions and are subject to the standard VAT rate of the destination country. 1. Tax Calculation: VAT is calculated based on the total amount of product price and shipping fee. All applicable taxes shall be borne and declared by the seller. All product prices displayed on the platform are VAT-inclusive. 2. Invoicing Requirements: Valid VAT invoices must be issued for all B2C and B2B orders. Invoices must clearly display the seller’s VAT number, applicable tax rate, taxable amount, tax amount, and total price, complying with EU ViDA digital invoice standards. 3. B2B VAT Exemption: Qualified B2B orders with valid EU corporate VAT numbers provided by buyers are eligible for intra-EU VAT exemption for cross-border transactions. 2.2 Direct Shipping from Non-EU Countries (IOSS Compliance Model) For B2C orders shipped directly from outside the EU with a single consignment value ≤ €150, sellers must use the IOSS (Import One-Stop Shop) scheme for customs clearance. Standardized compliance supervision has been fully implemented following the new EU tax policy effective July 2026. 1. Scope of Application: IOSS applies only to consumer orders with a value below €150, excluding tobacco, alcohol, and other special taxable goods. Over-value or restricted-category goods cannot be declared via IOSS. 2. Tax Rules: Sellers declare and pay import VAT monthly through the IOSS system. No additional tax or duty will be charged to buyers upon delivery, effectively reducing customs delays and parcel rejection risks. 3. 2026 New Policy Update: A fixed administrative duty of €3 per valid IOSS parcel will be applied, which shall be borne by the seller and included in operational costs. 4. Prohibition of Violations: Unauthorized use, sharing, or theft of IOSS numbers is strictly forbidden. The platform conducts real-time data verification with EU customs. Violations will result in tax recovery, fines, and account penalties. 3. Tax Responsibility Allocation 3.1 Platform Responsibilities As a fully compliant EU e-commerce marketplace, ManoMano is recognized as a Deemed Supplier and assumes supervisory responsibility for transaction tax compliance. The platform displays order tax information, retains transaction and tax records, cooperates with customs and tax authority inspections, updates the latest EU fiscal policies, and oversees seller compliance. 3.2 Core Seller Responsibilities 1. Sellers are solely responsible for completing VAT, OSS, and IOSS registration, filing periodic tax declarations, and settling all tax liabilities, bearing all associated compliance risks. 2. Sellers must ensure accurate pricing and tax declaration. Under-reporting, omission, or false declaration of goods value is prohibited to avoid tax audits and penalties. 3. Sellers shall maintain valid tax registrations, cooperate with platform verification and official inspections, and preserve all invoices, logistics records, and tax documents for no less than 5 years. 3.3 Buyer Tax Responsibilities 1. For compliant IOSS direct shipping orders and EU warehouse fulfilled orders, the displayed final price includes all VAT and duties. No additional fees shall be charged to buyers. 2. For non-compliant direct shipments, over-value parcels, or special-category goods, any supplementary customs duties or taxes shall be borne by the buyer. 4. Tax Rules for Special Products & Scenarios 1.Large & Overweight Items: No additional special taxes apply besides standard VAT. Any logistics surcharges will be included in the taxable base for VAT calculation. 2. Remote & Island Deliveries: Only standard remote logistics surcharges apply. VAT rates remain unchanged with no extra regional taxes. 3. Returns & Refunds: For eligible returned orders with completed refunds, sellers may apply for tax red offset or deduct relevant tax from future declarations. Taxes paid for returns caused by buyer personal reasons are non-refundable. 4. Platform Service Fees: Platform subscription fees, commissions, and advertising fees are quoted exclusive of tax. Sellers may claim eligible input VAT deduction based on official platform invoices. 5. Penalties & Compliance Notices 1. Violations including operating without valid tax numbers, false tax declaration, under-reporting goods value, and improper use of IOSS/OSS schemes will result in tax recovery, fines (up to 20% of goods value), traffic restriction, fund freeze, or permanent account suspension. 2. With the full implementation of the 2026 ViDA tax reform, EU tax authorities conduct enhanced cross-border data audits. Abnormal tax status, non-compliant invoices, and delayed declarations will trigger platform risk alerts. 3. Sellers shall actively monitor updates to EU and national tax policies and bear all compliance adjustment costs caused by policy changes. 6. Policy Statement This tax compliance statement takes effect based on the latest EU and ManoMano official rules updated in May 2026. ManoMano reserves the right to revise the terms in accordance with updated fiscal laws and regulations. Revised policies shall take effect immediately after official platform announcement.

Complete English Document of Seller's Data Hosting Service Provider (Compliant Version) This document serves as an official disclosure by the Seller regarding all hosting service providers engaged in storing personal or non-personal data on its behalf, in compliance with the General Data Protection Regulation (GDPR) and the privacy policies of cross-border e-commerce platforms. 1. Disclosure of Hosting Service Providers The Seller hereby formally discloses the full information of the hosting service provider responsible for storing its personal and non-personal data, as follows: 1.1 Full Name of the Hosting Service Provider: Sharper View International GmbH 1.2 Legal Form of Entity: Limited Liability Company (GmbH, in accordance with German law) 1.3 Official Correspondence Address: Neubrücker Straße 7, 55768 Hoppstädten-Weiersbach 2. Obligations of the Hosting Service Provider The above-mentioned hosting service provider shall strictly comply with the requirements of GDPR and relevant platform regulations, assume corresponding data protection obligations, ensure the security and confidentiality of the Seller's personal and non-personal data, and shall not disclose, transfer, or use the data without the Seller's written consent. 3. Seller's Supervision Responsibility The Seller shall conduct regular supervision and inspection on the data storage activities of the above hosting service provider to ensure that its operations are in line with the provisions of this document and relevant laws and regulations. If any non-compliant behavior is found, the Seller has the right to terminate the cooperation and pursue corresponding responsibilities. 4. Effectiveness of the Document This document shall take effect on the date of issuance and shall remain valid for the duration of the cooperation between the Seller and the hosting service provider. Any modification to this document shall be made in writing and signed by both parties to take effect. Seller (Signature/Seal): Sharper View International GmbH Date: 2026.5.27

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Sharper View International GmbH Address: Neubrücker Straße 7, 55768 Hoppstädten-Weiersbach Email: SharperView_finanz@outlook.com