![]() Such commission bids will only be accepted from persons who have viewed the Sale and completed the requisite bidding form available at the Sales Office. The Auctioneers are pleased to faithfully execute commission bids on behalf of Purchasers unable to attend the Sale. Items in the sale that are ‘zero rated’ or ‘exempt are marked with a ‘z’ before the lot number, see conditions of business, paragraph 4.1 Items in the sale sold under the ‘margin scheme’ are marked with an ‘m’ before the lot number, see conditions of business, paragraph 4.1. (See note 4.3 Conditions of Business, Information for Buyers) Such amount will be refunded to the overseas purchaser if the Auctioneers receive, within three months of the time of supply, Customs Entry Advice Notes and a Bill of Lading or Certificate of Shipment as proof of shipment clearly identifying the goods which have been exported outside the EC, failing which the VAT deposit will be paid over to Customs & Excise as VAT.
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