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ITEM 16B. CODE OF ETHICS

We have adopted a code of business conduct applicable to our directors, officers and employees. This includes our principal executive officer, principal financial officer, and principal accounting officer or controller, or persons performing similar functions. Our code of business conduct is intended to meet the definition of “code of ethics” under Item 16B of 20-F under the Exchange Act. We will disclose on our website any amendment to, or waiver from, a provision of our code of business conduct that applies to our directors or executive officers to the extent required under the rules of the SEC or Nasdaq. The code of ethics is available on our website at: https://www.freightos.com/wp-content/uploads/2023/01/Freightos-Code-of-Conduct.pdf. The information contained on our website is not incorporated by reference in this Annual Report.

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