En Primeur | Matthew Jukes Recommends

Pricing

• IN BOND prices exclude UK Duty and VAT. Wines can be purchased In Bond for storage in Private Reserves or another bonded warehouse, or for export to non-EU countries. Duty and VAT must be paid before delivery can take place.
  
  
• RETAIL prices include UK Duty and VAT. Wines for UK delivery can only be purchased this way.
  
  

Additional Information

• Duty Paid wines have been removed from Bond and cannot subsequently be returned to Bond.  VAT is payable on Duty Paid wines. These wines must remain Duty Paid but can be purchased as such for storage subject to VAT.
  
  
• En Primeur wines can only be purchased In Bond. On arrival in the UK these wines can either be stored In Bond in Private Reserves or another bonded warehouse or delivered directly to you. When you decide to take delivery, Duty and VAT at the prevailing rate become payable.

Availability

• NOW – These wines are available immediately.
  
  
• LATER – These wines are available later. If you buy for delivery, we will contact you on arrival to schedule a delivery date.
  If you buy for storage, your wines will be transferred automatically on arrival.

Tax status

• IB: In Bond. These wines have had no UK Duty or VAT paid on them. Wines can be purchased In Bond for storage in Private Reserves or another bonded warehouse, or for export to non-EU countries.
  
  
• DP: Duty Paid. Wines for immediate UK delivery must be purchased Duty Paid. VAT is payable on Duty Paid wines. Wines which have been removed from Bond cannot subsequently be returned to Bond. They must remain Duty Paid but can be purchased as such for storage subject to VAT.
  
  
• EP: En Primeur. These wines are lying in the Domaines’ cellars until shipping. They can only be purchased In Bond. On arrival in the UK these wines can either be stored In Bond in Private Reserves or another bonded warehouse or delivered directly to you. When you decide to take delivery, Duty and VAT at the prevailing rate become payable.