Lot no. 1
1 box of 6bt 2024
September 30th, 2026 at 2:30 PM
76600 Le Havre - France
September 30th, 2026 at 2:30 PM
76600 Le Havre - France
Terms of sale
Sale of approximately 4,000 50 cl bottles of 40° alcohol – in this case, RUM – in cartons of 6 bottles each. Details of the lots will be provided within 48 hours. Collection will take place by appointment, to be arranged at least 48 hours in advance to allow for the preparation of the lots.
The maximum collection period is 15 days from the date of sale. Thereafter, storage charges will be invoiced at a rate of €1 (excl. VAT) per carton per day. NB: Carton number 676 contains one case of 2024 and five cases of 2025
____________________________________________
Taxes on goods sold under customs suspension:
Depending on the nature of the purchaser:
1) Sale to an authorised warehouse keeper under excise duty suspension
- Alcoholic products may only be sold under duty suspension (without paying the duties to the customs authorities) if the purchasers hold an authorisation as an authorised warehouse keeper under
duty suspension. It shall be the responsibility of the bidder to provide proof of this authorisation sufficiently well in advance of the sale to allow Customs to verify the validity of the authorisation in advance .
- The movement of these products under duty suspension must take place under an accompanying document guaranteeing payment of the relevant duties, issued by the purchaser as part of the procedure for taking possession of the goods.
2) Sale to private individuals or professionals (traders holding a licence to serve alcoholic drinks):
excise duty paid
- For these purchasers, the products must be sold with excise duty paid: the duty must be calculated, invoiced and paid by the purchaser in addition to the usual sales charges and at the same time.
Duties to be paid in addition to the usual charges in respect of customs duties: These are broken down, in accordance with Articles L. 313-15 and L. 313-25 of the Code of Taxation on Goods and Services, as follows:
. an excise duty applicable to traditional overseas rums, with the unit of taxation set, for the year 2026, at a rate of €966.75 per hl of pure alcohol.
. and a levy provided for in Articles L245-7 and L245-9 of the Social Security Code for beverages with an alcohol content of more than 18 per cent, at a rate for the year 2026 of €620.47 per hectolitre of pure alcohol.
In summary, purchasers who do not hold the aforementioned authorisation will be required to pay customs duties of €19 per carton of 6 bottles, in addition to the costs of the judicial sale. (14.28%)
See original version (French)
Special conditions:
Only one bottle will be on display at the exhibition. The exhibition will primarily serve to explain the specific framework of the duty-paid sale to interested buyers
See original version (French)
Auto-translation. Refer to original language for legal validity.
Payment terms:
credit card or bank transfer
See original version (French)
Auto-translation. Refer to original language for legal validity.
Sale commission: 14.28 % incl. taxes for judicial sales
Nature of the sale Judicial sale
Pictures credits: Contact the Auction House
Contact:
Maîtres REVOL & ALLIX
Operator:
Maîtres REVOL & ALLIX
Sale commission: 14.28 % incl. taxes for judicial sales
Internet fees: 1.5% excluding VAT of the hammer price for judicial sales, 1.5% excluding VAT for voluntary sales or €60 excluding VAT per vehicle. No additional fees will be applied on charity auction lots.
Adjudication: As the Live auction report is not binding, the winning bids are confirmed after the sale by the auctioneer.
Payment terms:
credit card or bank transfer
See original version (French)
Special conditions:
Only one bottle will be on display at the exhibition. The exhibition will primarily serve to explain the specific framework of the duty-paid sale to interested buyers
See original version (French)
Terms of sale: Download the auctioneer's conditions of sale
Legal notice for judicial sales: Maîtres REVOL & ALLIX Declaration date or accreditation number: 2002-327 Intra-Community VAT: FR89333502839
Exposures: