VAT Rules

The VAT rates and the export license thresholds mentioned below will correspond to the rates and thresholds in effect on the day of any item’s sale. Please note that, for VAT purposes only, Lots and Items will be sold as if they were the property of Hurwitz Fine Instruments and Bows; Hurwitz Fine Instruments and Bows should not be considered as an agent for the sale of the Lots and Items.

1. VAT Symbols

No VAT symbol
No VAT symbol indicates that the Lot/Item is subject to the Margin Scheme, so VAT will not be charged on the hammer/sale price. An amount in lieu of VAT will be charged on the Seller’s premium only (charged to the Buyer). This amount will be itemised separately in our invoice.

✝ symbol
The ✝ symbol indicates that the Lot/Item is subject to VAT at the standard rate on the hammer/sale price and on the Seller’s premium (charged to the Buyer)

Ω symbol
The Ω symbol indicates a non-antique Lot/Item (up to 100 years old) which has been imported from outside the European Union and is being sold under temporary admission. VAT will be charged at the standard rate both on the hammer/sale price and on the Seller’s premium (charged to the Buyer).

‡ symbol
The ‡ symbol indicates an antique Lot/Item (over 100 years old) which has been imported from outside the European Union and is being sold under Temporary Admission (Government Import Duty Relief). VAT will be charged at a reduced rate (currently 5 per cent) on the hammer/sale price and at the standard rate on the Seller’s premium (charged to the Buyer).

2. VAT Refunds

No VAT symbol
Hurwitz Fine Instruments and Bows may be able to refund to the buyer the amount in lieu of VAT charged on the Seller’s premium, provided ALL of the following conditions are satisfied:

a) the Buyer resides outside the United Kingdom;

b) the purchased item is successfully exported outside the European Union within 3 months of purchase;

c) the Buyer alerts Hurwitz’s of their intention to request a tax refund at the time of purchase.

d) the Buyer provides Hurwitz’s with full proof of export within 30 days of the export licence being issued.

✝ symbol
Hurwitz Fine Instruments and Bows may be able to refund the VAT applied to the hammer/sale price provided the following conditions are satisfied:

a) the Buyer resides outside the European Union and has successfully exported the purchased outside the European Union within 3 months of purchase; or

b) the Buyer is VAT registered outside the UK but within the European Union and has successfully exported the purchased item within 3 months of purchase (in this case Hurwitz Fine Instruments and Bows will require an exchange of VAT numbers with the buyer).

c) the Buyer alerts Hurwitz’s of their intention to request a tax refund at the time of purchase.

d) the Buyer provides Hurwitz’s with full proof of export within 30 days of the export licence being issued.

Ω or a ‡ symbol
If the Buyer resides outside the European Union, Hurwitz Fine Instruments and Bows may, at its sole discretion, be able to refund the VAT applied to the hammer/sale price under the following circumstances:

a) the Buyer requests Hurwitz Fine Instruments and Bows to arrange for the shipment of the purchased item to a country outside the European Union. This shipment must take place within 30 days of purchase; or

b) the Buyer requests Hurwitz Fine Instruments and Bows to arrange the United Kingdom customs documentation necessary to hand-carry the purchased item to a country outside the European Union within 30 days of purchase and the buyer ensures that the United Kingdom customs documentation is stamped by United Kingdom customs and returned to Hurwitz Fine Instruments and Bows; or

c) the Buyer arranges for the purchased item to be transferred their own temporary admission or customs warehouse within 30 days of purchase.

In all cases the Buyer must contact Hurwitz Fine Instruments and Bows prior to shipment/collection/transfer of the purchased item so that Hurwitz Fine Instruments and Bows may make the necessary arrangements and prepare the relevant documentation.

In all cases, requests for VAT refunds will not be accepted where submitted more than 180 days after the purchase date.

3. Shipping

It is the responsibility of the Buyer to arrange shipment of their purchased lot. Hurwitz Fine Instruments and Bows does not provide a shipping and packing service, however Hurwitz Fine Instruments and Bows can recommend the following shipping and customs agents and will help liaise with these contacts at their sole discretion. Hurwitz’s is not liable for any acts or omissions made by the shipping and customs recommended.

Regency Shipping Ltd
Unit 15, Trident Industrial Estate
Blackthorne Road
Colnbrook, Berkshire, SL3 0AX
Tel: +44 (0) 1753 287800
Fax: +44 (0) 1753 287888
Email: info@rsllhr.co.uk

Art Plus International
97 Fox Lane
Palmers Green
London, N13 4AP
Tel: +44 (0) 20 8882 1071
Mobile: +44 (0) 7710 747710
Fax: +44 (0) 20 8372 3772
Email: rt@art-plus.co.uk

Rock-it Cargo Ltd
Unit 6, X2 – Hatton Cross Centre
Eastern Perimeter Road
London Heathrow Airport
Hounslow, TW6 2GE
Tel: +44 (0) 20 88 977 9777
Fax: +44 (0) 20 88 975 699
Email: info@rock-it.co.uk

4. Exports

Where applicable, it is the responsibility of the Buyer to arrange for the export of a purchased lot out of the United Kingdom and its import into another country. This includes obtaining any export or import licences that may be required, as well as any documentation for endangered species, if relevant.

UK Export Licence
Instruments and bows require an export licence if they are at least 50 years old, they have not been imported under Temporary Admission and they are either:

a) exported to a European Union country and valued at least £65,000; or

b) exported to a non-European Union country and valued at least £39,290.

Upon request, under certain circumstances Hurwitz Fine Instruments and Bows may apply for an export licence on behalf of the buyer and under his/her responsibility.

CITES Permit
The import, export and use for commercial gain of materials derived from certain species require a permit from CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora). These materials include, but are not limited to, ivory, tortoiseshell and whalebone. It is recommended that the buyer enquire with the United Kingdom government as well as the government of the importing country about possible restrictions. For more information, please visit www.gov.uk/cites-imports-and-exports. The above information is intended to be used as a guide only. In all cases the relevant tax legislation takes precedence.