1. BCA Italia s.r.l., with registered office in Via Emilia 143/A, Montanaso Lombardo (LO), 26836, Italy, hereafter referred at as “BCA”, provides the opportunity for buyers from the automotive sector, located in countries outside the European Union (EU), to participate in its auctions and to buy used cars, after registration at BCA website (it.bca-europe.com) with explicit acceptance of the General Terms & Conditions and of these Supplementary Conditions, available on the BCA website.

2. Purchases are VAT-free for Buyers from countries outside the EU, except for vehicles qualified as “Margin”. Vehicles sold as “Margin” are subject to the European Community VAT Margin system, meaning that vehicles and services are considered as being “VAT inclusive”.

3. To take advantage of this benefit, BCA, for each purchase, will ask Buyers some documents in order to demonstrate to the Italian VAT Authorities that the vehicle has moved to a country outside the EU and that this export has taken place within 1 month after the purchase. This benefit does not work for "Margin" vehicles; in any case, also for this type of vehicles, Buyers have to provide the right documentation to demonstrate the export within 1 month after the purchase.

4. BCA will send to the Buyer the invoice for the vehicle, together with the “VAT Deposit” agreement. Therefore, the Buyer will pay an invoice containing the price of the vehicle, commissions, fixed costs and taxes, if requested, and an additional amount, as a “VAT Deposit”, equal to 22% of the price of the purchased vehicle (taxes included). He will also send to BCA, via e-mail or fax, a copy of the “VAT Deposit” agreement duly completed and signed by the legal representative of the buyer company. This last amount will be refunded after presentation of proof of export, as regulated in paragraph 7.

5. BCA will send the "Pick-up order" to the Buyer only after getting the payment of all amounts stated in the invoice. The Buyer has to send to BCA the proof of payment within 48 hours after the closing of the sale. In case of failure or partial payment of the invoice, the vehicle will not be authorized.

6. Pick-up is permitted only from third party transport companies, and the legal representative of the buyer company has to send to BCA, after the payment and before the pick-up, copies of these documents:

- "Pick-up proxy" signed by the legal representative of the buyer company;

- Passport or ID card of the driver engaged by the transport company.

7. "VAT Deposit" will be refunded to the Buyer only when BCA receive a copy of one of these documents that guarantee the export of the vehicle to a country outside the EU:

- Customs bill (Italian or of another country)

- Invoice stamped by Customs

- Documento di Accompagnamento Esportazione (DAE) or equivalent document for the other EU countries.

The document sent to BCA must clearly state the MNR (Movement Reference Number) and the identifying elements of the vehicle to proceed to the export notification with "Stopped/Exported” status, available on the European Taxation and Custom Union website.

8. If requested documents will not be sent to BCA within 1 month from the invoice date, the sale will be considered "local", the VAT will be applied and the "VAT Deposit" will not be refunded because used to pay the Italian VAT. This rule will be applied also for "Margin" vehicles.