Lot 3 | CHATEAU RAUZAN SEGLA 1990
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Chateau Rauzan Segla 1990 Margaux, 2eme Cru Classe Good levels, excellent appearance Cabernet Sauvignon 56%, Merlot 44% Fragrant nose - almost rosy. Quite a meaty flavour. Ready now, as it shows its maturity. Not as ripe as the 1989. SS. Lot 3 12 bts (owc) per lot: GBP 650-750 per lot: USD 1000-1200 per lot: EUR 700-800 These items are in bond. The buyer has a choice of taking the item in bond (with the sale being made in bond) or taking the item duty paid. If taken in bond, VAT will not be charged on the hammer price. VAT will be charged at 17.5% on the buyer's premium which may not be cancelled or refunded by Sotheby's. If taken duty paid, when Sotheby's releases the property to buyers in the UK, the buyer will become the importer and must pay Sotheby's duty at the current rate and import VAT at 17.5% on the hammer price + duty which may not be cancelled or refunded by Sotheby's. VAT will be charged at 17.5% on the buyers premium which may not be cancelled or refunded by Sotheby's. (VAT - registered buyers from the UK should note that the invoice issued by Sotheby's showing import VAT payable, is not suitable evidence for recovering that VAT. In order to recover this as input tax, a VAT registered buyer must purchase the wine in bond and clear it under his own name and VAT number. HM Customs will then issue a Form C79 which is acceptable evidence for recovering the VAT as input tax subject to the normal rules.) (All business buyers from outside the UK should refer to 'VAT Refunds from HM Customs & Excise' for information on how to recover VAT incurred on the buyer's premium).
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