‡ For wine offered ‘in bond’ only. If you choose to buy the wine in bond no Excise Duty or Clearance VAT will be charged on the hammer.
If you choose to buy the wine out of bond Excise Duty as applicable will be added to the hammer price and Clearance VAT at 20% will be charged on the
Duty inclusive hammer price. Whether you buy the wine in bond or out of bond, 20% VAT will be added to the buyer’s premium and shown on the invoice
