Menu

Shipping, Export and VAT

For shipping, export and VAT enquiries, please contact Catherine Bowder at catherine@ingleshayday.com If you require the services of a shipper to deliver your purchased lots you may wish to contact one of the following:
Alban Shipping Unit 4, Premier Business Park Dencora Way, Luton Bedfordshire LU3 3HP. Tel:+44 (0)1582 493099 Email: info@albanshipping.co.uk
Sterling Art Services Unit 1B, Galleymead Road, Colnbrok, Berks, SL3 0EN, UK. Tel: +44 (0)1753 699 750 Email: sales@sterlingartservices.co.uk
Regency Shipping Ltd. Unit 15, Trident Industrial Estate Blackthorne Road, Colnbrook, Berkshire, SL3 0AX Tel: +44 (0) 1753 287800 Email: info@rsllhr.co.uk
All shipments should be unpacked and checked on delivery and any discrepancies notified immediately to the shipper in question.

Export

The export of any lot from the UK or import into any other country may be subject to one or more export or import licences being granted. It is the buyer’s responsibility to obtain any relevant export or import licence. The denial of any licence required or delay in obtaining such licence cannot justify the cancellation of the sale or any delay in making payment of the total amount due. Upon request Ingles & Hayday may apply for a licence to export your lot(s) outside the UK. Please contact catherine@ingleshayday.com or +44 20 7042 7337. There are two different thresholds depending on where you intend to take the property (Please note that lots sold with ‡ or Ω symbol in the catalogue no longer require export licenses to leave the UK or EU):
  • (a) To the EU: When exporting to a country within the European Union (EU), musical instruments over 50 years old with a value over £65,000 will require an export licence.
  • (b) Out of the EU: When exporting to a country outside of the European Union (EU), musical instruments over 50 years old with a value over £41,018 will require an export licence.
Ingles & Hayday Ltd recommends that you retain all import and export papers, including licences, as in certain countries you may be required to produce them to governmental authorities.

Endangered Species

Items made of or incorporating plant or animal material, such as crocodile, ivory, whalebone, tortoiseshell, rosewood etc., irrespective of age or value, may require a licence or certificate prior to exportation and require additional licences or certificates upon importation to any country outside the EU. Please note that the ability to obtain an export licence or certificate does not ensure the ability to obtain an import licence or certificate in another country, and vice versa. For example, it is illegal to import elephant ivory (regardless of age) and to import tortoiseshell under 100 years old into the United States. Ingles & Hayday Ltd suggests that buyers check with their own government regarding wildlife import requirements prior to placing a bid. It is the buyer’s responsibility to obtain any export or import licences and/or certificates as well as any other required documentation (please refer to Condition 10 of the Conditions of Business for Buyers). Upon request Ingles & Hayday may apply for a UK export CITES licence to export your lot(s) outside the UK. Please contact Catherine Bowder at catherine@ingleshayday.com or +44 20 7042 7337.

VAT and other tax information for buyers & Catalogue symbols

The following paragraphs are intended to give general guidance to buyers on VAT, what the symbols in the catalogue mean and certain other potential tax implications of purchasing property at Ingles & Hayday Ltd. The information concerns the most usual circumstances and is not intended to be complete. In all cases the relevant tax legislation takes precedence and the VAT rates in effect on the day of the auction will be the rates charged except for lots sold subject to Temporary Admission for which the applicable rate will be that in force at the time of collection. It should be noted that, for VAT purposes only, Ingles & Hayday Ltd is not usually treated as an agent and most property is sold as if it is the property of Ingles & Hayday Ltd. In the following paragraphs, reference to VAT symbols shall mean those symbols located beside the lot number or the pre-sale estimates in the catalogue (or amending sale room notice).

1. Property with no VAT symbol

Where there is no VAT symbol, Ingles & Hayday is able to use the Auctioneers’ Margin Scheme and VAT will not normally be charged on the hammer price. Ingles & Hayday Ltd must bear VAT on the Buyer's premium and hence will charge an amount in lieu of VAT at the standard rate on this premium. This amount will form part of the Buyer's Premium on our invoice and will not be separately identified. A limited range of goods, including most books, are not liable to VAT and therefore no amount in lieu of VAT will be added to the premium. Please see ‘Exports from the European Union’ in section 4 below for the conditions that need to be fulfilled before the amount in lieu of VAT on the Buyer's Premium may be cancelled or refunded (VAT-registered buyers from within the European Union (EU) should note that the amount in lieu of VAT contained within the Buyer's Premium cannot be cancelled or refunded by Ingles & Hayday Ltd or HM Revenue and Customs.).

2. Property with a symbol

These items will be sold under the normal UK VAT rules and VAT will be charged at the standard rate on both the hammer price and Buyer's Premium (currently 20%). Please see ‘Exports from the European Union' in section 4 below for the conditions that need to be fulfilled before the VAT charged on the hammer price may be cancelled or refunded.

3. Property sold with a or Ω symbol

These items have been imported from outside the EU to be sold at auction under Temporary Admission. When Ingles & Hayday Ltd releases such property to buyers in the UK, the buyer will become the importer and must pay Ingles & Hayday Ltd import VAT at the following rates on the hammer price: - Reduced Rate (currently 5% payable on the hammer price, standard VAT of 20% payable on the Buyer’s Premium). Ω - Standard Rate (currently 20% payable on the hammer price, standard VAT of 20% payable on the Buyer’s Premium). You should also note that the appropriate rate will be that in force on the date of collection of the property from Ingles & Hayday Ltd and not that in force at the date of the sale. These lots will be invoiced under the margin scheme. Ingles & Hayday Ltd must bear VAT on the Buyer's Premium and hence will charge an amount in lieu of VAT at the standard rate on this premium. This amount will form part of the Buyer's Premium on our invoice and will not be separately identified. VAT registered buyers from the UK should note that the import VAT charged on property released in the UK cannot be cancelled or refunded by Ingles & Hayday Ltd, however you may be able to seek repayment by applying to HM Revenue and Customs - see ‘VAT Refunds from HM Revenue and Customs’. VAT-registered buyers from the UK should note that the invoice issued by Ingles & Hayday Ltd for these items is not suitable evidence in respect of import VAT.

4. Exports from the European Union

The following amounts of VAT may be cancelled or refunded provided Ingles & Hayday Ltd receive the appropriate export documents within the time limits stated:

Property with no VAT symbol (see paragraph 1).

The amount in lieu of VAT charged on Buyer’s Premium may be refunded provided the purchaser resides outside of the United Kingdom and the property is exported from the EU within 3 months of the sale. Ingles & Hayday Ltd must be provided with the appropriate proof of export immediately after export of the goods.

Property with a symbol.

The VAT charged upon the hammer price may be refunded under the following circumstances:
  • Provided the purchaser resides outside of the European Union (EU) and the property is exported from the EU within 3 months of the sale. Ingles & Hayday Ltd must be provided with the appropriate proof of export immediately after export of the goods.
  • Provided the purchaser is VAT registered within the European Union (excluding UK) and the property is exported from the UK within 3 months of the sale. Ingles & Hayday Ltd must be provided with the appropriate proof of export immediately after export of the goods. VAT-registered buyers from within the European Union (EU) should note that the amount in lieu of VAT contained within the Buyer's Premium cannot be cancelled or refunded by Ingles & Hayday Ltd or HM Revenue and Customs.

Property with a or Ω symbol.

The Temporary Admission VAT charged on the hammer price may be refunded provided the purchaser resides outside the EU and the property is exported within 30 days of the sale under the following circumstances:
  • Ingles & Hayday Ltd is requested (prior to the collection of the property from Ingles & Hayday) to arrange the shipment of the property by Alban Shipping to a place outside the EU. The property should be exported from the EU within 30 days of the sale.
  • Ingles & Hayday Ltd is requested (prior to the collection of the property from Ingles & Hayday) to arrange the relevant UK customs documents in order for the Buyer to hand carry the property to a place outside the EU. At the port of exit when leaving the UK, the Buyer must have these documents stamped by UK customs, and return them to Ingles and Hayday. If correctly processed, a VAT refund will be arranged. The property should be exported from the EU within 30 days of the sale. If the process is not fully completed or followed correctly, a refund will not be possible.
  • The VAT liability is transferred to your own shipper’s Temporary Admission or Customs Warehouse (Bond). This must be arranged prior to collection from Ingles & Hayday and within 30 days of the sale.
Under all other circumstances Ingles & Hayday Ltd is required to complete the importation and pay the VAT due to HM Revenue and Customs so a VAT refund will not be possible.

5. VAT Refunds from HM Revenue & Customs

Where VAT charged cannot be cancelled or refunded by Ingles & Hayday Ltd, it may be possible to seek repayment from HM Revenue and Customs. Repayments in this manner are limited to businesses located outside the UK. For more information, please visit www.gov.uk and search Notice 723A and Notice 741A.

6. Sales and uses Taxes

Buyers from outside the UK should note that local sales taxes or use taxes may become payable upon import of items following purchase (for example, the Use Tax payable on import of purchased items to certain states of the USA). Buyers should obtain their own advice in this regard.

7. Property with restricted materials showing the ʘ symbol

Lots with the symbol ʘ have been identified at the time of cataloguing as a bow containing an ivory or tortoiseshell frog or an instrument containing any ivory fittings. These will be subject to restrictions regarding export and import. When referring to bows, the symbol is specific to the frogs on a bow and does not refer to the faceplates or tips. Ingles & Hayday assume that all bows have ivory faceplates unless otherwise specified on the condition report. When referring to instruments, the symbol is specific to the ivory fittings and does not refer to any other restricted materials such as rosewood. The absence of the symbol is not a warranty that there are no restrictions regarding export or import of the lot; bidders should refer to Condition 10 of the Conditions of Business for Buyers. Please also refer to the section on Endangered Species on this page. For shipping, export and VAT enquiries, please contact Catherine Bowder at catherine@ingleshayday.com   Ingles & Hayday submit all lots in each auction to the Art Loss Register to cross reference against their listing of missing and stolen instruments.