Step 3

Step 3

Is it a Voluntary
Qualifying Resale?

If all three criteria are checked, it is a Voluntary Qualifying Resale.

A Voluntary Qualifying Resale means that all parties to the resale agree the following in writing: 

  • Sculpture, collage or modelling.
  • Craftwork, ceramics, glassware, jewellery, textiles, weaving, 
metalware or furniture.
  • Ethnic or cultural art that is a variation of any type of work described above in the second through final bullets.