The Auctioneer will make every effort to pay the Vendor one week after the sale, but shall not be obliged to pay the sale price unless and until the Auctioneer has received the price in full and any funds in respect thereof have been cleared. The Auctioneer shall be entitled to rescind the sale in respect of any lot or lots for which full payment is not made in due time. Such lots will be returned to the Vendor.

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All goods are offered for sale under general conditions of sale relating to the sale as displayed in our premises.

As part of our agreement with you concerning implement sales we agree –

1)     that your self billing invoice will be the only tax invoice raised for the transaction.

2)     that we will account to Customs and Excise for the amount of V.A.T. on sales shown on the invoice.

3)     that we will inform you immediately if, for any reason, we cease to be registered for V.A.T. or are issued with a new V.A.T. registration number.

We understand that this arrangement applies only to payment of goods sold under implement sales and does not affect the tax point of other supplies made by us.

UNSOLD FEE ON RESERVED ITEMS
TRACTORS & FARM VEHICLES - £15 PLUS VAT
OTHER ITEMS - £10 PLUS VAT

NO RESERVES OF LESS THAN £50 ACCEPTED ON ANY ITEM

ALL ELECTRICAL ITEMS SUBJECT TO ELECTRICAL SAFETY TEST (CHARGED AT £5 PLUS VAT)

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VAT - Notice to all EU buyers - for Export of Goods.

Please note that HMRC are enforcing standard VAT on all purchases made in the UK until adequate proof of goods being exported is provided.

Adequate proof is detailed as:

1. Written order from your customer which shows their name, address and EC VAT number and the address where the goods are to be delivered.

2. Copy sales invoice showing customer’s name, EC VAT number, a description of the goods and an invoice number.

3. Date of departure of goods from your premises and from the UK.

4. Name and address of the haulier collecting the goods.

5. Registration number of the vehicle collecting the goods and the name and signature of the driver and, where the goods are to be taken out of the UK by a different haulier or vehicle, the name and address of that haulier, that vehicle registration number and a signature for the goods.

6. Route, for example, Channel Tunnel, port of exit.

7. Copy of travel tickets.

8. Name of ferry or shipping company and date of sailing or airway number and airport.

9. Trailer number (if applicable).

10. Full container number (if applicable).

11. Name and address for consolidation, groupage, or processing (if applicable).

Until the above criteria are met Standard rate VAT must be applied to all purchases.

On submission of the above, VAT will be refunded to the purchaser.

CONFIRMATION OF EXPORT - IMPORTANT PLEASE COMPLETE AND RETURN.

Please DOWNLOAD, complete, sign and return our confirmation of export declaration form along with proof of shipping.

Dingwall & Highland Marts Limited
Humberston
Bailechaul Road
Dingwall
Ross shire
IV15 9TP

Email: info@dingwallmart.co.uk