Norfolk Island


The history of Norfolk Island dates back to the fourteenth or fifteenth century when it was settled by Polynesian seafarers. The first European known to have sighted the island was Captain James Cook, in 1774. In 1786 the British government included Norfolk Island as an auxiliary settlement in the plan for colonization of New South Wales. The decision to settle Norfolk Island was taken due to Empress Catherine II of Russia's decision to restrict sales of hemp. Practically all the hemp and flax required by the Royal Navy for cordage and sailcloth was imported from Russia. Norfolk Island was a colony of the British Empire ruled by an appointed Governor appointed by the British Crown. As early as 1794, it was suggested to close the island as a penal settlement, as it was too remote and difficult for shipping and too costly to maintain. As a result, the island was abandoned. In 1856, the next settlement began on Norfolk Island. After the creation of the Commonwealth of Australia in 1901, Norfolk Island was placed under the authority of the new Commonwealth government to be administered as an external territory. In 1979, Norfolk was granted limited self-government by Australia, under which the island elects a government that runs most of the island's affairs. As such, residents of Norfolk Island are not represented in the Commonwealth Parliament of Australia, making them the only group of residents of an Australian state or territory not represented there.

Service packages

Двигайте таблицу
Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

6 000 USD

6 000 USD

6 500 USD

I want to order «»

Contact method: and / or

Core Services

6 000 USD

— Incorporation

including incorporation tax, state registry fee, including Compliance fee

included

— Annual government fees

Stamp Duty and Companies Registrar incorporation fee

5 000 USD

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

150 USD

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

500 USD

— Apostilled set of Statutory documents

Optional services

Nominee Director

Paid-up “nominee director” set includes the following documents

Nominee Shareholder

Paid-up “nominee shareholder” set includes the following documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

Certificate of Good Standing

Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 6000
Cost of annual service, starting from the second year 5000
Open account in 28693
Incorporation timescale for a turnkey company 5 days
Country 30135

General information shortly

Двигайте таблицу
Total area Population Capital Unemployment Corruption perceptions index rank
34.6 sq.km 2302 (2011) Kingston No data No data
Location in the Pacific Ocean between Australia, New Zealand and New Caledonia
National currency Australian dollar
Conditional reduction of currency AUD
Against USD 2.7
Climate, average max and min t° marine subtropical; temperature almost never falls below 10°С or rises above 26°С.
Time difference from Moscow + 7.5 hours
Dialing code +672
State language English and Norf'k
Ethnic groups Most islanders are of either European-only (mostly British) or combined European–Tahitian ancestry
Literacy rate No data
Government type self-governing territory
Executive branch Executive Council: Chief Minister and other ministers
Legislative branch Legislative Assembly (9 seats)
Judicial branch Supreme Court of Norfolk Island
GDP per capita rank 236

Corporate info

Двигайте таблицу
Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
Yes English common law and the laws of Australia 5 days No Yes
Types of entity company limited by guarantee; company limited by shares; company limited both by shares and by guarantee; unlimited company
Incorporation timescale for a new company 5 days
Company suffix Limited or Ltd.
Sensitive words identical or too similar names; undesirable names; names that are suggesting connection with Government or Royal family
Local registered agent Yes
Information to be kept at the registered office register of shareholders; register of directors, etc.
Seal required, type of seal yes, common seal
Redomiciliation (to, from) permitted permitted

Director and secretary

Двигайте таблицу
Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
2 No Yes Yes Yes
Directors’ meetings/frequency/location Yes / annually / anywhere
Company secretary required Yes
Residency requirements for a secretary Yes
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

Двигайте таблицу
Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
2 No Yes Yes Yes
Meetings/frequency/location Yes / annually / anywhere
Beneficiary info disclosure to Yes

Shares and share capital

Двигайте таблицу
Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
2 shares 2 shares 2 shares 28 days No
Issued capital payment deadlines 28 days
Standard currency AUD
Standard authorized share capital 10000
Standard par value of shares 1
Shares with no par value permitted No

Taxes

Двигайте таблицу
Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
No No 12% No No
Personal tax No
Corporate tax (in detail) There is corporate income tax in Norfolk.
Capital gains tax. Details There is no capital gains tax in Norfolk.
VAT. Details Registered persons must lodge monthly GST returns with the Chief Revenue Officer at the GST Office and pay a 12% GST on the gross revenue amount collected for that month’s transactions, less any input tax credits, when lodging the GST return.
Other taxes Customs Import Duty; Business Transactions Levy
Government fee $215
Stamp duty No

Accounts

Двигайте таблицу
Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes Yes Yes Yes
Requirement to prepare accounts Yes
Double tax treaties network 44
Tax Exchange Information Agreement network 38
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General Info

Norfolk Island is a small island in the Pacific Ocean located between Australia, New Zealand and New Caledonia. The island is part of the Commonwealth of Australia, but it enjoys a large degree of self-governance.
Although Norfolk is not officially considered an offshore zone, Norfolk Island currently does not have a number of taxes such as those found in Australia and New Zealand, including payroll tax, company tax, income tax, land rates, fringe benefit tax, capital gains tax or land and property tax.
Total area of the island is 34.6 sq. km. The population is 2302 people (2011). Most islanders are of either European-only (mostly British) or combined European–Tahitian ancestry. Capital is Kingston.
The official languages are English and Norf’k.
The currency is Australian Dollar (AUD). 1 USD is equal to 1.09 AUD.
Climate of Norfolk is marine subtropical. The temperature almost never falls below 10°С or rises above 26°С.
Time difference with Moscow is +7.5 hours.
Calling code is +672.

History

The history of Norfolk Island dates back to the fourteenth or fifteenth century when it was settled by Polynesian seafarers. The first European known to have sighted the island was Captain James Cook, in 1774. In 1786 the British government included Norfolk Island as an auxiliary settlement in the plan for colonization of New South Wales. The decision to settle Norfolk Island was taken due to Empress Catherine II of Russia's decision to restrict sales of hemp. Practically all the hemp and flax required by the Royal Navy for cordage and sailcloth was imported from Russia. Norfolk Island was a colony of the British Empire ruled by an appointed Governor appointed by the British Crown. As early as 1794, it was suggested to close the island as a penal settlement, as it was too remote and difficult for shipping and too costly to maintain. As a result, the island was abandoned. In 1856, the next settlement began on Norfolk Island. After the creation of the Commonwealth of Australia in 1901, Norfolk Island was placed under the authority of the new Commonwealth government to be administered as an external territory. In 1979, Norfolk was granted limited self-government by Australia, under which the island elects a government that runs most of the island's affairs. As such, residents of Norfolk Island are not represented in the Commonwealth Parliament of Australia, making them the only group of residents of an Australian state or territory not represented there.

Government Type

Norfolk Island is an Australian self-governing territory.
The Australian government maintains authority on the island through an Administrator who is appointed by Governor-General for a 2-year term.
Legislative power is formed by the Legislative Assembly which consists of 9 member and is elected by popular vote for a term of not more than three years, although legislation passed by the Australian Parliament can extend its laws to the territory at will, including the power to override any laws made by the Norfolk Island Legislative Assembly.
Executive power is in the hands of the Executive Council, which devises policy and acts as an advisory body to the Administrator. Executive Council consists of Chief Minister, Minister for Tourism, Industry and Development; Minister for Finance; Minister for Cultural Heritage and Community Services; and Minister for Environment.
Judiciary branch is represented by Supreme Court of Norfolk Island.
As a territory of Australia, Norfolk Island does not have diplomatic representation abroad, or within the territory, and is also not a participant in any international organizations, other than sporting organizations.

Economy

Tourism, the primary economic activity, has steadily increased over the years. As Norfolk Island prohibits the importation of fresh fruit and vegetables, most produce is grown locally. Beef is both produced locally and imported. The island has one winery.
Norfolk islanders do not pay Australian federal taxes, there is no income tax. Legislative Assembly levies import duties, fuel duties, and phone call tax.
The Australian government controls the exclusive economic zone (EEZ) extending 200 nautical miles (370 km) around Norfolk Island and territorial sea claims to three nautical miles (6 km) from the island. The exclusive economic zone provides the islanders with fish, its only major natural resource. Norfolk Island has no direct control over any marine areas but has an agreement with the Commonwealth through the Australian Fisheries Management Authority (AFMA) to fish "recreationally" in a small section of the EEZ known locally as "the Box".

CORPORATE INFORMATION

Legal System

Legal system of Norfolk Island is based on English common law and the laws of Australia.
Norfolk is governed under the provisions of the Norfolk Island Act 1979.
Norfolk Island has its own corporation’s legislation under the Companies Act 1985 (NI).

Types of entity

The principal forms of business organization in Norfolk Island are:
  • company limited by guarantee;
  • company limited by shares;
  • company limited both by shares and by guarantee;
  • unlimited company

The most common structure is company limited by shares.

REGISTRATION

Company name

There is a range of requirements to the company name in Norfolk:
  1. A limited company shall have the word “Limited” or the abbreviation “Ltd.” as part of and at the end of its name.
  2. A company name should not be identical or too similar with the already registered name.
  3. A company name should not be, in the opinion of the Registrar, undesirable;
  4. A name that suggests connection with Government, Royal family, Crown, Commonwealth of Nations, etc.

Registration

The following steps are required to incorporate a company in Norfolk:
  1. Reserve a company name: A company name can be reserved for 3 months.
  2. Submit the memorandum and the articles of the proposed company with the Registrar: The memorandum shall state, in addition to other requirements, such of the following as are relevant to the company: company name, the amount of share capital, the full names, addresses and occupations of the subscribers to the memorandum being natural persons, and the corporate names, and the addresses of the registered or principal offices, of the subscribers to the memorandum being corporations.
  3. Obtain Norfolk Business Number (NBN) : Persons conducting business on Norfolk Island are required to register with the GST Office and obtain a Norfolk Business Number or NBN and must quote that number in business documents to comply with the Goods and Services Tax Act 2007 (NI).

Upon registration, Companies Registrar issues Certificate of Incorporation.

Local Registered Office

A Norfolk company shall, from and including the day of its incorporation under this Act, have a registered office in Norfolk Island. The office shall be situated in a building and shall be open and accessible to the public. Notice of a change in the situation of the registered office of a company shall be lodged by the company with the Registrar not later than 7 days after the day on which the change occurs.
All kinds of registers, including register of members, register of directors, etc. should be kept at the registered office. If the company arranges with some other person to make up the register on its behalf and the office of that other person at which the work is done is in Norfolk Island, it may be kept at that office; or, if the Registrar approves, it may be kept at some other place in Norfolk Island.

Seal

A Norfolk company should have a common seal with a company name in legible characters.
A company may, if so authorized by its articles, have for use outside Norfolk Island in place of its common seal one or more official seals, each of which shall be a facsimile of the common seal of the company with the addition on its face of the name of each place where it is to be used.

Redomicile

The redomiciliation of companies to or from Norfolk is permitted.

COMPANY STRUCTURE

Directors

A Norfolk company limited by shares shall have at least 2 directors, at least one director should be a natural person. There are no residency requirements.
Directors’ details appear on public profile. Nominee directors are allowed.
Directors’ meeting should take place annually in Norfolk or in any other place.

Secretary

A company shall have at least one secretary. A secretary of a company shall be appointed by the directors. A person is not capable of being a secretary of a company unless the person is a natural person who has attained the age of 18 years. The secretary, or one of the secretaries, shall be a person who ordinarily resides in Norfolk Island. A secretary who ordinarily resides in Norfolk Island shall be present at the registered office of the company in person or by his agent on the days and during the hours when the registered office is required to be open and accessible to the public.

Shareholders

A Norfolk company should have at least two shareholders. Shareholders can be natural persons or bodies corporate. There are no residency requirements.
A company shall keep a register of its members and enter in that register the names and addresses of the members and a statement of the shares held by each member. Shareholders’ register is publicly accessible.
A company shall hold annual general meeting at least once in every calendar year and within the period of 5 months after the end of that financial year. A company may hold its first annual general meeting at any time within the period of 18 months after its incorporation.

Beneficiary

The details of the beneficial owner are available on public record.

Share capital and shares

Minimum share capital is 2 ordinary shares. Standard par value of shares is 1 dollar. Standard amount of authorized capital is 10.000 dollars. The payment deadline of authorized and issued capital is 28 days.
Bearer shares and shares with nor par are prohibited.

TAXATION

Overview

Norfolk Island currently does not have a number of taxes such as those found in Australia and New Zealand, including payroll tax, company tax, income tax, land rates, fringe benefit tax, capital gains tax or land and property tax.

Personal Income Tax

There is no personal income tax in Norfolk.

Corporate tax

There is no corporate income tax in Norfolk.

Capital gains tax

Capital gains are not taxed in Norfolk.

Withholding tax

There is no withholding tax in Norfolk.

GST

Registered persons must lodge monthly GST returns with the Chief Revenue Officer at the GST Office and pay a 12% GST on the gross revenue amount collected for that month’s transactions, less any input tax credits, when lodging the GST return.

Stamp duty

There is no stamp duty in Norfolk.

Government fee

Norfolk companies pay annual fee for lodging annual return. Currently a local company pays $215 and a foreign company pays $880.

Other taxes and duties

Customs Import Duty is applicable to an import that is not for resale.
Business Transactions Levy is payable at 4% upon business change of ownership arrangements and/or interests. If the sale of business includes real estate, then the Levy may be paid through the Land Registry Office.

Conditions of Enjoying Tax Benefits

In accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997), income derived by Territory residents, Territory companies or Territory trusts of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax.
Therefore to our understanding the income tax exemption is only available for “Territory companies” while the definition of such companies is very strict. A company is, for the purposes of this Division, a Territory company in relation to the year of income if, and only if:
  • the company was incorporated in a prescribed Territory;
  • at all times during the year of income the company was managed and controlled wholly and exclusively in that Territory and was so managed and controlled by a person who was a Territory resident or by persons who were Territory residents;
  • at no time during the year of income was a shareholding interest in the company held by a person (not being a company) who was not a Territory resident;
  • at no time during the year of income was a person, or were 2 or more persons, in a position to affect any rights in connexion with the company of the holder of a shareholding interest in the company; and
  • no agreement was entered into before or during the year of income by virtue of which a person or persons would be in a position after the year of income to affect any rights in connexion with the company of the holder of a shareholding interest in the company.

That’s why we’re afraid that companies incorporated in Norfolk Island will be regarded as tax liable, for directors, shareholders and beneficial owners of such companies will be non-residents of Norfolk Island.

Double Tax Agreements

Norfolk does not have separate double taxation agreements, as it is represented as a part of Australia in tax agreements concluded by Australia. In the meantime, Australia has exchange of tax information relationships with 104 jurisdictions through:
  • 44 DTCs: Aruba, Austria, Belgium, Canada, Chile, China, Czech Republic, Denmark, Fiji, Finland, France, Germany, Hungary, India, Indonesia, Ireland, Italy, Japan, Kiribati, South Korea, Malaysia, Malta, Mexico, Netherlands, New Zealand, Norway, Papua New Guinea, Philippines, Poland, Romania, Russian Federation, Singapore, Slovakia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Timor-Leste, Turkey, United Kingdom, United States, Vietnam,
  • 38 TIEAs: Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Belize, Bermuda, Brunei, Cayman Islands, Cook Islands, Costa Rica, Curaçao, Dominica, Gibraltar, Grenada, Guatemala, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Mauritius, Monaco, Montserrat, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, San Marino, Sint Maarten, Turks and Caicos Islands, Uruguay, Vanuatu, British Virgin Islands.

Foreign exchange control

There is no exchange control in Norfolk.

ACCOUNTS

Accounting records

A Norfolk company shall keep such accounting records as correctly record and explain the transactions of the company and the financial position of the company. A company shall retain the accounting records kept for a period of 7 years after the completion of the transactions to which they relate. The company shall keep the accounting records at such place or places as its directors determine. If any accounting records of a company are kept at a place outside Norfolk Island, the company shall, if required by the Registrar to produce those records at a place in Norfolk Island, comply with the requirement not later than 28 days after the requirement is made. The accounting records of a company shall be kept in writing in the English language.
If default is made, a director of the company who failed to take all reasonable steps to secure compliance by the company with the provision and any officer of the company who is in default are each guilty of an offence. 25 penalty units or imprisonment or both.

Financial statements

The directors of a company shall, not less than 14 days before an annual general meeting of the company cause to be made out a profit and loss account for the last financial year of the company, being a profit and loss account that shows fairly the profit or loss of the company for that financial year.
There is no general requirement to file accounts. The Registrar may, by notice in writing served on a company, require the company to lodge with the Registrar a copy of the relevant documents of the company in relation to a specified financial year, or specified financial years, of the company. A company on which the Registrar has served a notice shall, within 14 days after receiving the notice, lodge with the Registrar a copy of the relevant documents of the company in relation to the financial year of the company that is, or each of the financial years of the company that are, specified in the notice.

Audit

A Norfolk company is required to appoint an auditor to audit accounts with some exemptions.

Annual Return

Generally speaking, Annual Return is a short review on the current state of the company, which is prepared by the company secretary annually. As a rule it includes the following information:
  • Incorporation information (registration date, registered address);
  • Information about directors and their resignation;
  • Information about secretaries and their resignation;
  • Information about registered capital, nominal value of shares and amount of issued shares;
  • Information about shareholders and share transfer.

A Norfolk company shall within one month after the date of the annual general meeting of the company lodge with the Registrar an annual return containing a list of members and such other particulars as are prescribed and accompanied by the prescribed documents. If a company fails to comply with this requirement, the company and any officer of the company who is in default are each guilty of an offence.

GAMBLING

Online Gambling

Online Gambling in Norfolk Island started in 1998 with the Gaming Supervision Act 1998. The act established the Norfolk Island Gaming Authority as an independent statutory authority which has the power to regulate and enforce the Norfolk Island's gaming and licensing legislation.
The Authority's principal functions include the approval and regulation of gaming and bookmaking operations. Interactive gaming license and Bookmakers gaming license are the two types of licenses issued by the Norfolk Island gaming Authority. The authority limits its gaming licenses and does not issue multiple gaming licenses. Interactive gaming refers to the casino type of games while the bookmakers gaming refers to the event betting, racing and sports.
The regulations of the Norfolk Island Gaming Authority are similar to that of Australia's gaming authority.

International law relations

Двигайте таблицу
Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes English common law and the laws of Australia 44 Yes No

Public authorities and legal acts

Двигайте таблицу
List of laws and regulations
Act name Scope of law
Norfolk Island Act 1979 general issues
Companies Act 1985 (NI) companies
Gaming Supervision Act 1998 gaming supervision
Interactive Gambling Act 2001 иinteractive gambling
Tax treaties entered Argentina, Austria, Belgium, Canada, Chile, China, Czech Republic, Denmark, Fiji, Finland, France, Germany, Hungary, India, Indonesia, Ireland, Italy, Japan, Kiribati, South Korea, Malaysia, Malta, Mexico, Netherlands, New Zealand, Norway, Papua New Guinea, Philippines, Poland, Romania, Russian Federation, Singapore, Slovakia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Timor-Leste, Turkey, United Kingdom, United States, Vietnam
Tax Exchange Information Agreement (TEIA) Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Belize, Bermuda, Brunei, Cayman Islands, Cook Islands, Costa Rica, Curaçao, Dominica, Gibraltar, Grenada, Guatemala, Guernsey, Isle of Man, Jersey, Liberia, Liechtenstein, Macao, Marshall Islands, Mauritius, Mauritius, Monaco, Montserrat, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, San Marino, Sint Maarten, Turks and Caicos Islands, Uruguay, Vanuatu, British Virgin Islands
List of state regulatory authorities
Norfolk Island Government http://www.norfolkisland.gov.nf/
Norfolk Island Gaming Authority http://www.gaming.gov.nf/index.html
Norfolk Island Freedom of Information Website http://www.norfolkisland.gov.nf/freedom-information-foi
Norfolk Island Government Tourist Bureau http://www.norfolkisland.com.au

    Legal Partner of Review:

    Norfolk Island Lawyers

    “Norfolk Island lawyers” offer a progressive and innovative approach to legal advice and advocacy services in Norfolk Island across the following range of practice areas: Court matters in connection with criminal law or civil litigation; Family law, such as divorces, children’s matters and property settlements; Wills, probate and estates, powers of attorney and guardianships; Property law including buying and selling property and businesses; Business structures and commercial law including leasing.

    Norfolk Island company formation

    Consultants

    YOUR CONSULTANT

    If you are ALREADY a GSL customer

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, If you are ALREADY a GSL customer YOUR CONSULTANT

    Contact method: and / or

    Aniko Sebok

    GSL Law & Consulting Lawyer, Head of UK GSL office

    Office phone:

    +44 207 002 1307

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, Head of UK GSL office Aniko Sebok

    Contact method: and / or

    Valerija Filipova

    GSL Law & Consulting Lawyer, London Office

    Office phone:

    +44 207 822 8592

    Office phone:

    +44 207 822 8594

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, London Office Valerija Filipova

    Contact method: and / or

    I want to order «»

    Contact method: and / or
    RU EN