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many containers and boxes in a warehouse with boxes on the floora large metal container sitting next to a pile of pallets
Maître Paul PASTAUD

35 - Alcohol stock and pure alcohol comprising: - Aged rum: 3 vat…
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Sale commission
Description
Alcohol stock and pure alcohol comprising: - Aged rum: 3 vats of 1,000 litres at 79°, 1 vat of 100 litres at 77° and 360 litres at 79° - Whisky: 5 x 1,000-litre vats at 64.1° - Spirits over 18°: 90 litres at 40° (5 jerrycans of vodka), 140 litres of Limoges ‘jaune’ (7 containers), 40 litres at 88°, 10 litres at 56°, 412 litres at 40°, 20 litres at 30° and 45 litres at 24° - 2 casks of whisky, approximately 56° (height to the bop 65 cm; the level in the first is 48 cm, and 47 cm in the second) - 3 rum casks, approx. 56° (height to the bunghole 63 cm with a level of 48 cm for the first, height to the bunghole 64 cm with a level of 54 cm for the second, and height to the bunghole 65 cm with a level of 52 cm for the third) - 1 vat of sugarcane spirit, 310 litres - Grain spirit, 3 full jerrycans and 2 partially used ones - 1 oak-aged whisky cask, approx. 30° (headspace 65 cm and level at 52 cm) - 1 rum-aged cask, approx. 30° (headspace 62 cm and level at 49 cm) Please note: this lot is reserved for professionals (distilleries or alcohol suppliers). No LIVE bidding; bids may only be placed by telephone or via written purchase orders. Prior registration is mandatory, and the required supporting documents must be provided. Pursuant to Articles L.311-12 and L.311-15 of the Code of Taxation on Goods and Services (CIBS), these items are subject to excise duty, as provided for in Articles L.313-1 and L.314-1 of the same Code, when they are removed from the excise duty suspension regime following their release for consumption. Excise duties are also payable where the joint guarantor terminates their guarantee before the conclusion of the judicial liquidation proceedings, as the conditions of the suspension regime are no longer met. Except in the case of a sale under the excise duty suspension regime (detailed below), these goods may not be sold without first having paid the duties to which they are subject Following their sale (whether under the excise duty suspension regime or with duties paid), these goods remain subject to the rules governing the movement of excise goods, as laid down in Directive (EU) 2020/262 of 19 December 2019 establishing the general excise duty regime and Decree No. 2025-590 of 27 June 2025 on the simplification of obligations relating to the movement of spirits, alcoholic beverages and tobacco products on which duty has been paid. Circular of 22 December 2025 on applicable rates available on request. Invoice and taxes payable to the firm.
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About the sale Judicial sale of commercial equipment, catering equipment, distillery equipment, stock and miscellaneous items
Auction location
Auction time 06/25/2026 at 2:00 PM
Lot description modified on 06/20/2026 at 2:19 PM
Pictures credits: Contact the Auction House
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