VALUE ADDED TAX (VAT): You should note that at the time of purchasing a cask. VAT is not applied as the spirit within the cask remains under bond. Excise duty and VAT are incurred upon the cask’s release from bond. VAT will also apply to the bottling cost and Excise Duty upon release from bonded status. No VAT is payable if the cask is sold back to the distillery while still under bond. Exporting bottled whisky while under bond (duty suspended) may be possible, but it is the buyer’s responsibility to make arrangements and provide ANTLER Distribution with the required release documentation for transmission to the relevant distillery.

EXCISE DUTY: This tax on the percentage of pure alcohol must be paid to Her Majesty’s Revenue & Customs (HMRC) in the UK before removing the cask from bond. ANTLER Distribution may assist with the duty payment process in the UK for a fee. No UK duty is payable if the cask is repurchased by the distillery while still under bond. Exporting bottled whisky while under bond may be possible, but it is the buyer’s responsibility to make the necessary arrangements and provide ANTLER Distribution with the required release documentation for the relevant distillery.

FINAL PAYMENTS: Upon readiness for bottling, final payments will include Excise Duty, bottling and labelling costs, and VAT. All these payments must be settled before removing the Cask from bond.

DELIVERY: The collection of bottled whisky from any distillery is the responsibility of the owner, including making necessary arrangements with ANTLER Distribution. For an additional fee, ANTLER Distribution may arrange collection and delivery on behalf of the owner, depending on the destination country.