CONDITIONS OF SALE FOR TOBACCO-BASED OR TOBACCO-RELATED PRODUCTS ON

www.iqos.com

We own and operate the www.iqos.com website. We have hired the company Ch. Margot & Cie S.A. for the logistics related to preparing, packaging and invoicing products ordered on www.iqos.com

1. Products
   Only users of tobacco products aged 18 years and over residing in Switzerland may purchase IQOS system items (IQOS, charger, cleaning set, USB cable, plug, etc.), tobacco products (HEETS) and related merchandise (the " Products") on www.iqos.com . When you order Products, you are responsible for ensuring that the Products are not used by minors. Philip Morris S.A. reserves the right to modify offerings for Products at any time and to permanently discontinue certain Products.

By registering on and using iqos.com, each user must confirm that he or she is at least 18 years of age.

2. Order
   You are obligated to accept these conditions of sale before placing any order. When you place an order for Products, www.iqos.com will send you a confirmation e-mail with the details of your order and confirmation that we accept your offer. From that moment, you have entered into the contract of sale and your order cannot be changed or canceled. Products may neither be returned nor exchanged, unless you meet the conditions described in the "Order Retraction/Cancellation" and "Warranty for Defects" clauses below. You are responsible for updating your address before placing any order. If these conditions of sale are not met when using www.iqos.com , we reserve the right to cancel your order and to bar your access to the Site by terminating your user account without notice.
3. Minimum and maximum order

Unless otherwise specified on www.iqos.com , the minimum quantities per order are as follows:

• - 1 pack of 20 HEETS; or
• - 1 IQOS kit; or
• - 1 individual item of the IQOS system; or
• - 1 special offer (e.g. 1 set of 2 packs);
• - any unit of another Product.

Unless otherwise mentioned on www.iqos.com , each customer may order a maximum of CHF 1,000.00 (one thousand Swiss francs) of Products per month on www.iqos.com .

Philip Morris S.A. may modify the minimum quantities and maximum amount of Products specified above at any time at its discretion.

4. Product availability
   We make every effort to provide the best availability of Products offered on www.iqos.com . However, if a product is no longer available once an order is placed, you will receive a message from www.iqos.com informing you that your order will be delayed or canceled in part or in full. If delayed, you have the option to cancel your order or to redeem a corresponding credit on a subsequent order on www.iqos.com . Nevertheless, we reserve the right to replace an item that is no longer available with another item of the same type (e.g. a different color). In this case, you will still have the option to cancel your order if you do not want this change.

Resale

Resale of Products purchased on www.iqos.com is strictly prohibited.

5. Pricing
   All prices posted on www.iqos.com include VAT at the rate in effect. Prices posted at the time the order is placed are valid.
6. Payment
   You may pay by credit card, debit card (Visa, MasterCard or PostCard) or PayPal. The minimum is CHF 5.00 (five Swiss francs) per order and does not include delivery charges. Your account will be debited as soon as the order is confirmed. Upon confirmation of the order, you may not be reimbursed unless you meet the conditions of the "Right of return and retraction" clause below.

You may also pay your invoice through the SWISSBILLING SA (" Swissbilling") system. With your consent, Swissbilling may impose special conditions and a credit check to accept payment-by-invoice for orders. This credit check consists of verifying customer data in other databases (e.g. collection agency) before acceptance. You will be charged additional fees for the use of this payment-by-invoice function (CHF 5.10 per purchase if the invoice is sent by postal mail and CHF 1.90 if sent by e-mail).

We reserve the right not to offer certain payment methods and to refer to other available payment methods. In this case, we are not required to specify the reasons for our decision.

We use Secure Socket Layer (SSL) encryption and other certified encryption technologies and systems to ensure the security of users' personal data.

7. Delivery
   La Poste has been chosen to deliver products ordered in Switzerland to your home. Delivery is limited to Switzerland and no cross-border delivery is permitted.

In general, confirmed orders are delivered to the address specified in the order confirmation. If you are absent at the time of delivery, the order will be left in your mailbox (parcel compartment), if possible. If this is not possible, you will receive a notice to pick it up at the post office. If your package is not picked up at the post office in the allotted time, the price of the order remains due and will not be reimbursed. We are free to dispose of Products that have not been picked up at the post office and that have been returned to us, and to sell them to a third party without authorization. However, you have the option to request redelivery of Products of the same type in the same quantities, as long as there is available inventory and you prepay the return costs and the costs to redeliver the item.

8. Delivery charges
   Standard delivery charges in Switzerland are offered for orders of CHF 5.00 (five Swiss francs) or more.

We may change the values specified above at any time.

9. Delivery schedules and times
   Orders are generally delivered within three business days after the order is placed, if the order is placed Monday to Thursday. Orders placed on Friday morning will normally be delivered on Tuesday. Orders placed on Saturday or Sunday will normally be delivered on Wednesday. Delivery schedules and delivery times are not guaranteed and may vary. You will not be compensated for delivery delays. You may not choose a specific delivery time or demand delivery on a specific day.

There are no deliveries on Sundays or national and cantonal holidays.

10. Disclaimer of liability
    We will not assume liability for any loss and/or damage and we will not be responsible for any costs related thereto. This exclusion of liability applies in particular if the order cannot be delivered or if delivery is delayed, if www.iqos.com does not function or functions poorly, if the information on www.iqos.com is inaccurate or incomplete, if the delivery address is incorrect, in case of viruses or other technical problems, in case of theft or other incidents related to delivery of the Products.
11. Order Retraction/Cancellation
    You may cancel or return your order from the date you placed your order until 30 days after receipt of the items only if the Products are in their original packaging. We will not accept returns of HEETS packs unless they are intact and their plastic wrapping is unopened.

If you have already paid for your items, your reimbursement will not include delivery charges. You are responsible for all costs to send back items that you return to us. If you choose to keep some items and only partially cancel your order, delivery charges will not be reimbursed.

If you wish to cancel or return your order, please contact our toll-free customer service number 0800 050 000, which will explain how to do so. You may also notify us by e-mail at the following address: contact.ch@iqos.com. We will attempt to reimburse you using the same payment method that you used to pay for the items (or, if you have not yet paid for the items, to show this item return in your account balance) as soon as possible and no later than 14 days after we receive your cancellation notice, provided that we have received the returned items or proof that you have returned them within no more than 30 days after you receive the order. Another payment method may be used to reimburse you if you give us your consent. In any case, you will not incur additional charges.

We guarantee reimbursement for any item returned in accordance with this "Order Retraction/Cancellation" clause, provided that all items are returned in the same condition in which you received them. This means that Products must be in their original packaging and must not have been used or damaged.

If the item that you received is defective, please inform us as soon as possible and return the item in accordance with the "Warranty for defects" clause below.

12. Warranty for defects
    You must check the Products received upon delivery. If the Products that you purchased are defective, we comply with applicable legal warranty regulation. We agree to replace any defective Product free of charge, excluding, however, any other remedy and/or legal recourse. If you wish to file a complaint about defective Products that we have delivered, including damage incurred during shipment, please let us know immediately by contacting our toll-free customer service number 0800 050 000 or the following e-mail address: contact.ch@iqos.com

Theft and use of the Products

As soon as the Products are delivered to you or left in your mailbox (parcel compartment), we will not be liable for their theft or improper use. It is your responsibility to ensure that the Products are not stolen or used by minors under the age of 18.