Shipping, Export and VAT

Jump to section:

Exporting and VAT Refunds
Shipping Purchases from Brompton’s
Export and Permits
Endangered & Protected Species – Export compliance – Pernambuco

Exporting and VAT Refunds

Property with VAT on the Buyer’s premium only

The amount in lieu of VAT charged on the Buyer’s Premium at a minimum of £50 may be refunded under the following circumstances:

Provided the purchaser resides outside of the United Kingdom (UK) and the property is exported from the UK within 3 months of the sale date. Brompton’s Auctioneers Ltd must be provided with the appropriate proof of export immediately after export of the goods by way of approved certificates of shipment and export declarations to prove direct transportation of goods from the UK to the buyer’s registered country of residence; as stated on the auction invoice.

VAT-registered buyers from within the UK should note that the amount in lieu of VAT contained within the Buyer’s Premium cannot be cancelled or refunded by Brompton’s Auctioneers Ltd or HM Revenue and Customs.

Property with Import VAT on the hammer price (* / **)

The Import or Temporary Admission VAT charged on the hammer price may be refunded provided the purchaser resides outside the UK and the property is exported within 90 days of the sale date and under the following circumstances:

Provided the purchaser arranges shipment and export of the items via an authorised shipping company (recommendations below). Brompton’s Auctioneers Ltd must be provided with the appropriate proof of export (noting full Temporary import information) immediately after export of the goods by way of approved certificates of shipment and export declarations to prove direct transportation of goods from the UK to the buyer’s registered country of residence; as stated on the auction invoice.

Brompton’s Auctioneers Ltd is requested (prior to the collection of the property) to arrange the relevant UK customs documents in order for the Buyer to hand carry the property to a place outside the UK (a charge of £75 will be added to the invoice for this request). Please contact Brompton’s to assist with this documentation. At the port of exit when leaving the UK, the Buyer must have these documents on their person and be made available upon request. If the export hand carry is correctly processed and confirmation of this is provided in writing, an Import VAT refund will be arranged. If the process is not fully completed or followed correctly, a refund will not be possible.

The Import VAT liability is transferred to your own shipper’s Temporary Admission or Customs Warehouse (Bond). This must be arranged prior to collection from Brompton’s Auctioneers Ltd.

PLEASE NOTE – hand-carry export for items with CITES licenses may require a customs agent to be present and charges are subject to the relevant port of exit and timings of departure – see section below.

Under all other circumstances Brompton’s Auctioneers 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.

Property with a † symbol

These items are sold under the normal UK VAT rules and VAT is charged at the standard rate on both the hammer price and Buyer’s Premium (currently 20%).

The VAT charged upon the hammer price may be refunded provided the purchaser resides outside of the UK and the property is exported from the UK within 3 months of the sale. Brompton’s Auctioneers Ltd must be provided with the appropriate proof of export immediately after export of the goods.

Property with CITES information and Additional CITES requirements noted

These items have been identified at the time of cataloguing as a lot containing the following endangered species – an instrument inlaid with tortoiseshell or ivory, a bow with an ivory or tortoiseshell frog or a bow with a pernambuco stick. These are subject to restrictions regarding export and import and will require compliance with CITES regulations in order to receive a VAT and / or import tax refund.

Please note: from March 6th 2026, all bows with pernambuco sticks require a UK re-export CITES permit to be shipped or hand-carried from the UK as the rules for international commercial movement of pernambuco in Appendix B on the CITES list have been amended. (Pg. 3 – https://cites.org/sites/default/files/documents/E-CoP20-Com-I-Rec-14_1.pdf)

Following the auction and receipt of an invoice, a buyer with a registered address outside the UK will receive an authorisation form via email. Once signed and returned, this will enable Brompton’s to apply for the re-export CITES permit at a charge of £75 and this will be added to the purchase invoice. This permit may take between 4-6 weeks to be approved. It is the buyer’s responsibility to obtain the import CITES in their relevant country once the UK re-export permit has been obtained.

The denial of any endangered species permit or license shall not justify cancellation or rescission of the sale contract or any delay in payment.

Sales and Local Import Taxes

Buyers from outside the UK should note that local sales taxes or import taxes at their destination countries may become payable upon import of items following purchase. These include buyers from EU countries. Buyers should obtain their own advice in this regard.

Shipping Purchases from Brompton’s

Brompton’s does not provide a shipping or packing service.

We recommend that you contact a professional shipping company who will advise on collection and delivery and provide a quotation. If you require a quotation after the auction then you will need to provide the shipping company with the information from your Brompton’s invoice. Invoices are emailed or sent to all successful bidders within 48 hours of the sale finishing.

If you require a comprehensive service including insurance cover, export documentation and full packing / crating services then please contact the following:

ALBAN SHIPPING

Direct Contact: [email protected]
Website: albanshipping.co.uk
Tel: +44 (0)1582 493099

MAILBOXES MAYFAIR

Direct Email: [email protected]
Website: www.mbe.co.uk/londonmayfair/
Tel: +44 (0)207 491 0022

Insurance information – It is important to understand that as soon as your instrument is collected from Brompton’s then any damage occurred in transit will not be covered by our insurance and Brompton’s is not liable from the time the items leave our premises. If your instrument is collected from us it will be given to the couriers in a Brompton’s bag and not wrapped or packed unless otherwise arranged prior to the collection. All shipments should be unpacked and checked on delivery and any discrepancies notified immediately to the shipper in question.

Export and Permits

It is the Buyer’s sole responsibility to identify, obtain and pay for any necessary export, import, endangered species, or other permit for purchased lots. In certain circumstances Brompton’s are able to apply for permits and licences below on behalf of the Buyer – please speak with a Brompton’s representative for further information.

We strongly urge prospective buyers to check with their governments regarding any import restrictions for certain items which contain endangered animal or plant materials as 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. Please see below for Endangered Species information and with particular note to the laws regarding importing Ivory into the US and new rules regarding bows made of Pernambuco wood.

Permits and Licences – price per document

NES Entry (Tax refunds)

Customs paperwork necessary when exporting items by hand outside of the UK and obligatory in addition to the Export Licence charge below – £75

Export Licences

When exporting to a country outside of the UK, musical instruments and bows over 50 years old with a value over £65,000 will require an export licence.

Charge for license and application – £65

Please note that lots sold with * or ** symbol in the catalogue no longer require export licenses to leave the UK.

CITES Permit

When exporting to a country outside of the UK, musical instruments and bows made of or incorporating plant or animal material may require a licence – £75 charge

PLEASE NOTE – hand-carry export for items with CITES licenses may require a customs agent to be present and charges are subject to the relevant port of exit and timings of departure.

Antique Declarations

Brompton’s can issue these at no charge.

Endangered & Protected Species

Endangered Species

Items made of or incorporating plant or animal material, such as ivory, whalebone, tortoiseshell, Brazilian rosewood and pernambuco may require a licence or certificate prior to exportation and require additional licences or certificates upon importation to any country outside the UK. 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.

See information above regarding new procedures for export and import.

Brompton’s strongly urge prospective buyers to check with their own governments 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. The denial of any licence required or delay in obtaining such licence cannot justify the cancellation of a sale or any delay in making payment of the total amount due.

Property with CITES information and Additional CITES requirements noted

These lots have been identified at the time of cataloguing as containing the following endangered species – an instrument inlaid with tortoiseshell or ivory, a bow with an ivory or tortoiseshell frog or a bow with a pernambuco stick. These are subject to restrictions regarding export and import. The information is specific to the frogs on a bow and does not refer to the faceplates or tips. The absence of the notification is not a warranty that there are no restrictions regarding import or export of the lot.

Trade in CITES-listed specimens containing tortoiseshell and made after 1947 is more restricted, and Brompton’s does not include these items in its sales unless they are accompanied by a CITES Article 10 (pre CITES) certificate.

Moving a CITES-listed Item Out of the UK

CITES-listed items always require an export permit before they can be shipped to a location outside the UK. UK CITES permit applications may take up to 4-6 weeks to process. Upon request Brompton’s may apply for a CITES licence to export your lot(s) outside the UK. Permits are not guaranteed, and the process can delay shipment by as much as 90 days. Please contact [email protected] or +44 (0)207 580 9550.

Please note for bows made of pernambuco wood; following the auction and receipt of an invoice, a buyer with a registered address outside the UK will receive an authorisation form via email. Once signed and returned, this will enable Brompton’s to apply for the re-export CITES permit at a charge of £75 and this will be added to the purchase invoice. This permit may take between 4-6 weeks to be approved. It is the buyer’s responsibility to obtain the import CITES in their relevant country once the UK re-export permit has been obtained.

CITES permits are issued by the UK’s Wildlife Licensing and Registration Service (WLRS).

These laws can be subject to change. For the most up to date information please see the link below:
www.gov.uk/guidance/cites-imports-and-exports