VAT at the prevailing rate on Hammer Price and Buyer's Premium.

Please note that all lots sold under Bond in this sale will be invoiced at the hammer price. If the buyer wishes to keep the wine under Bond, the Excise Duty will no longer be deducted from the hammer price. If the buyer wishes to take the lot Duty paid, Excise Duty (currently £25.00 per case of 12 x 75cl bottles for still wines, £32.03 per case of 12 x 75cl sparkling wines and £33.34 per case of 12 x 75cl fortified wines) will be added to the invoice and VAT (currently 20%) will also be added to the invoice.

Buyers must notify Bonhams at the time of the sale whether they wish to take their wines under Bond or Duty paid. If taken under Bond, the buyer is then himself responsible for all Duty, clearance, VAT and other charges that may be payable thereon. All such lots must be transferred or collected within two weeks of the sale.