Used Shear Hydraulic for sale (15,511)

Condition: used, Year of construction: 2015, sheet width 3080 mm plate thickness 16.0 mm thickness at "Niro-steel" 12.0 mm no. of strokes 7 - 12 Hub/min cutting angle 0.5 - 2.5 ° back stop - adjustable max. 1000 mm traversing speed 200 mm/sek down holder 14 Stück work height max. 840 mm Column width 3420 mm throat 350 mm Control D-Touch 7 oil volume 450 l voltage 400 V engine output 45.0 kW weight 18150 kg range L-W-H 4130 x 2210 x 2570 mm Pgedjxab Ruopfx Ad Njg Good / well-maintained condition (!!) New price ~ €120.000 Special price upon request Features: - Robust electro-hydraulic sheet metal shear ("guided") - CNC control unit D-Touch 7 ("touchscreen") * Anti-reflective robust 7" color touchscreen control panel * Easy positioning to the desired size * Positioning accuracy 0.1 mm * Unlimited material definition in the material library * Intuitive menu navigation * Separate display for actual and target values * Backgauge retraction function * Cutting length control via adjustable stroke length * Cut counter * Automatic machine stop when the programmed cuts are reached - CNC electro-motorized adjustable backgauge * Travel range max. 1,000 mm * Backgauge adjustment via ball screws and linear guides - CNC electro-motorized cutting gap adjustment - CNC Electro-hydraulic cutting angle adjustment - Heavy-duty welded steel construction - Ergonomically positioned and clearly laid-out control panel - Hold-down clamp positioned close to the cutting edge - Front light barrier (instead of finger guard) - Self-regulating hold-down clamp pressure - Rear safety device (light barrier) - 1x side stop (L = 1,500 mm) - 2x support arms (L = 1,000 mm each) - Wide sheet supports with ball transfer rollers - Mobile foot switch with emergency stop function - High-quality, regrindable blades (split) - Rear sheet chute - Original operating instructions

Condition: used, Year of construction: 1985, sheet width 3100 mm plate thickness 4.0 mm thickness at "Niro-steel" 2.5 mm cutting angle adjustment 1.0 ° back stop - adjustable 10 - 1000 mm adjustment speed 180 mm/s down holder 21 Stück strokes per minute 18 - 31 oil volume 160 L Control ELGO P8511 column arm 200 mm distance between columns 3050 mm 0 max. 300 bar voltage 400 V main drive 9.0 kW weight of the machine ca. 4800 kg. dimensions of the machine ca. 3660 x 2070 x 2140 mm Pedjxab Tvjpfx Ad Nogg from a maintenance workshop Equipment: - electro-hydraulic sheet metal shear "swing cut" - machine frame = all-steel welded construction - ELGO NC control model P8511, control panel at the front left * for positioning the electro-motoric rear stop * target/actual position value input possible * adjustment by three-phase motor via toothed belt - support table with ball rollers * there are recessed grips between the table plates - front finger guard - hydraulically acting sheet metal hold-down device - 1x freely movable foot switch - emergency stop button at the front - movable scrap switch - original operating instructions + circuit diagram Special accessories included: - EHT pneumatic sheet metal holding device for thin sheet metal cuts - 1x EHT extra long side stop 3.000 mm with mm scale & support foot - 1x EHT extra long support arm with 3.000 mm with scale & Support foot - EHT additional support arms with mm scale

Condition: used, Year of construction: 1999, sheet width 3060 mm plate thickness 8.0 mm thickness at "Niro-steel" 6.0 mm distance between columns 3100 mm down holder 16 Stück no. of strokes max. 10 - 15 Hub/min oil volume 160 ltr. cutting angle 1.6 ° back stop - adjustable 6.0 - 750 mm Control ELGO P9521 total power requirement 18.5 kW weight 6300 kg range L-W-H 3900 x 2300 x 1630 mm Features: - Robust electro-hydraulic swing beam shear - ELGO digital display model P9521, for electric backgauge * Backgauge travel X = 750 mm * Backgauge-free ball screw drive * Travel speed 100 mm/s - 1x stable side stop * With T-slot, flip-stop, and millimeter scale - 2x stable front support arms - Electric cutting length limiter * Cutting length limiter to increase the stroke rate/min. - Manual cutting gap adjustment * Centrally operated on the right side stand Pedpfxoxaci Ej Ad Nsgg - Front support plates - Front finger/interference guard - Inching operation with push buttons on the left control panel - Protective grille = safety device behind the machine - Operating instructions (PDF)

Condition: used, Year of construction: 2008, sheet width 3100 mm plate thickness 13.0 mm thickness at "Niro-steel" 8.0 mm down holder 14 Stück no. of strokes 11 - 20 Hub/min Pgsdexaadaopfx Ad Njg oil volume 310 ltr. cutting angle 0.05 - 2.0 ° throat 350 mm table height 900 mm total power requirement 22.0 kW weight of the machine ca. 13400 kg range L-W-H 5.110 x 2.570 x 2.400 mm Current new price approx. 80.000 Euro Special price upon request - in checked conditions - machinevideo - ?v=K4ymYMIJ7_Y ----- Robust electro-hydraulic CNC sheet metal shear with slide guides * Includes CYBELEC "DNC 60 CUT" control system * Includes CNC electro-hydraulic cutting gap adjustment * Includes CNC electro-hydraulic cutting angle adjustment ----- Equipment: - CNC electro-hydraulic guillotine shear with slide guides - Includes CYBELEC CNC controller, model "DNC 60" - CNC electro-motorized backgauge, travel range = 5.0 - 1,000 mm (X axis) * On recirculating ball screws * Automatically folds up at maximum travel, for longer cuts * Includes selectable retraction function ("swing-away function") * Positioning accuracy 0.1 mm * Approx. travel speed 80.0 mm/sec. - Electro-hydraulic cutting angle adjustment - Electro-hydraulic cutting gap adjustment - 1x side stop with T-slot and mm scale - 2x front support arms with T-slot and mm scale - Ball transfer units in the front support table - Hinged finger guard with safety switch - BOSCH/HOERBIGER hydraulic system - SIEMENS electrical system - Light curtain behind the machine (safety device) - Rear sheet chute (sheet inserts) - 1x freely movable foot switch - CE mark - Operating instructions

Condition: new, sheet width 2100 mm plate thickness 6,0 mm ST 42 thickness at "Niro-steel" 4,0 mm VA cutting angle 1,2 Grad no. of strokes 28 Hub/min oil volume 150 ltr. down holder 11 Stück control CYBELEC CybTouch engine output 11,0 kW back stop - adjustable 1.000 mm Pgodpfx Asxaa Aced Nog table height 800 mm weight 4.500 kg range L-W-H 3.010 x 2.100 x 1.640 mm ----- electr. / hydraulic CNC swing cut shears * with CYBELEC CNC touch screen control * with electr. / hydr. Kerf adjustment ----- Furnishing: - CNC electr. / hydraulic swing cut shears - CYBELEC CNC touch screen controller, model CybTouch 8 * Backgauge preselection - X axis * Cutting gap adjustment * Quantity * Cutting length limitation * Material preselection, including sheet thickness * Cutting line lighting - motorized backgauge, travel = 1,000 mm (X axis) * on ball screws * autom. Can be folded up at vel, for longer cuts - 1x side stop - 2x front support arms - Ball casters in the front support table - hinged finger protection, with safety switch - BOSCH / HOERBIGER hydraulic system - SIEMENS electrical system - light barrier behind the machine (safety device) - foot switch - CE mark / declaration of conformity - User manual: machine and control in German

Condition: new, sheet width 3100 mm plate thickness 6,0 mm distance between columns 3.100 mm down holder 14 Stück no. of strokes 16 - 24 Hub/min oil volume 150 ltr. cutting angle 0,5 - 1,5 ° thickness at "Niro-steel" 4,0 mm column arm 350 mm engine output 11,0 kW weight of the machine ca. 7.060 kg range L-W-H 4100 x 2200 x 2190 mm ----- electr. / hydraulic CNC guillotine shears - guided by a backdrop * with CYBELEC CNC touch screen control * with electr. / hydr. Cutting gap and cutting angle adjustment ----- Furnishing: - CNC guiding guillotine shears - with electr. / hydr. Cutting gap and cutting angle adjustment - CYBELEC CNC touch screen controller, model CybTouch 8 * Backgauge preselection - X axis * Cutting gap adjustment * Number of pieces * Cutting length limitation * Material preselection, including sheet thickness * Cutting line lighting - motorized backgauge, travel = 1,000 mm (X axis) * on ball screws * autom. Can be folded up at vel, for longer cuts - 1x side stop - 2x front support arms - Ball rollers in the front support table - hinged finger protection, with safety switch - BOSCH / HOERBIGER hydraulic system - SIEMENS electrical system - light barrier behind the machine (safety device) - foot switch - CE mark / declaration of conformity Psdpfx Aoxaag Ujd Negg - User manual: machine and control in German

Condition: used, Year of construction: 2021, sheet width 6020 mm plate thickness 6.0 mm thickness at "Niro-steel" 4.0 mm back stop - adjustable max. 1000 mm work height max. 1030 mm no. of strokes 5 - 10 Hub/min cutting angle 0.5 - 3.0 ° down holder 33 Stück Control SC 100 T engine output 11.0 kW weight of the machine ca. ca. 27000 kg range L-W-H 7650 x 2400 x 2885 mm New price in 2021 ~ 160.000 Euro Special price upon request Equipment: - Robust electro-hydraulic guillotine shear * Design: Guide rail - HACO CNC control model SC 100 T, pivoting at the front left * Control unit with LCD display * Pre-selected positioning of the backgauge * Digital display of actual position * Electro-hydraulic cutting angle adjustment * Electro-hydraulic cutting gap adjustment * Programmable retraction from the backgauge * Programmable cutting length limitation * Automatic + manual programming mode * Emergency stop switch - CNC electro-motor-driven material/backgauge * On recirculating ball screws * Continuous adjustment up to max. 1,000 mm - CNC electro-hydraulic cutting gap adjustment - CNC electro-hydraulic cutting angle adjustment - Hydraulically operated Material/sheet metal clamp - Front finger guard - Front support table with recessed grips - 1x side stop with mm scale - 1x freely movable foot switch - Rear safety device (light barrier) - Operating instructions (PDF) Optional accessories included: Pgsdpfoxaa Dgjx Ad Njg - Sheet metal holding device for thin sheet metal blanks * Optimal positioning of thin sheet metal

Condition: new, sheet width 3100 mm plate thickness 6,0 mm thickness at "Niro-steel" 4,0 mm down holder 14 Stück no. of strokes 20 Hub/min cutting angle 1,2 ° control CYBELEC CybTouch work height max. 800 mm oil volume 150 ltr. total power requirement 11,0 kW weight 5500 kg range L-W-H 4.000 x 2.410 x 1.640 mm ----- electr. / hydraulic CNC swing cut shears * with CYBELEC CNC touch screen control * with electr. / hydr. Kerf adjustment ----- Furnishing: - CNC electr. / hydraulic swing cut shears - CYBELEC CNC touch screen controller, model CybTouch 8 * Backgauge preselection - X axis * Cutting gap adjustment * Quantity * Cutting length limitation Pjdpfx Adsxaa Rgs Nogg * Material preselection, including sheet thickness * Cutting line lighting - motorized backgauge, travel = 1,000 mm (X axis) * on ball screws * autom. Can be folded up at vel, for longer cuts - 1x side stop - 2x front support arms - Ball casters in the front support table - hinged finger protection, with safety switch - BOSCH / HOERBIGER hydraulic system - SIEMENS electrical system - light barrier behind the machine (safety device) - foot switch - CE mark / declaration of conformity - User manual: machine and control in German

Condition: good (used), Year of construction: 2009, sheet width 3050 mm plate thickness 6.0 mm cutting angle adjustment 0.5 - 3.0 ° down holder 18 Stück no. of strokes 8 - 14 Hub/min back stop - adjustable 750 mm work height max. 770 mm Control SP 8 total power requirement 7.5 kW weight of the machine ca. 4800 kg. range L-W-H 3650 x 2100 x 1750 mm very little use (!!) from a maintenance workshop Features - Guide-railed electro-hydraulic guillotine shear - HACO control model NC SP 8 * Easy operation directly at the cutting table * Adjustment of cutting angle + backgauge * Retraction function from rear stop * Electric cutting length limitation Psdpfx Adexmakgj Negg * Emergency stop button, locking - Motor-adjustable and programmable rear stop - Electric/hydraulic cutting angle adjustment - Manual cutting gap adjustment, from the front - 1x side stop - 1,000 mm, with scale & T-slot - Front finger guard - 1x freely movable foot switch - Rear safety guard + sheet metal chute - Operating instructions (PDF)

Condition: good (used), Year of construction: 1991, sheet width - max. 1010 mm plate thickness 4.0 mm ST plate thickness 2.5 mm VA plate thickness 6.0 mm ALU number of strokes - loaded max. 20 Hübe/min cutting angle 1.5 ° work height max. 900 mm Control ELGO back stop - adjustable max. ~ 1.000 mm total power requirement 5.5 kW weight of the machine ca. 2200 kg. range L-W-H 1500 x 2155 x 1606 mm from a maintenance workshop good condition (!!) - in checked conditions - machinevideo - ?v=w22S17mfU-A Equipment: - Robust NC electro-hydraulic guillotine shear - NC electro-motorized backgauge * Includes NC ELGO positioning control "TYP 85" - Electric cutting length limiter - Manual cutting gap adjustment - 1x side stop with scale - 2x support arms - 1x freely movable foot switch - Original operating instructions * Special accessories included: Pgsdsxrgv Tspfx Ad Njg - Pneumatic holding device for thin sheet metal blanks

Condition: good (used), sheet width 2540 mm plate thickness 4.0 mm thickness at "Niro-steel" 3.0 mm 9.0 St. back stop - adjustable 100 mm/sek cutting angle 1° 20 table height 855 mm table depth 500 mm no. of strokes 33 - 55 Hub/min 0 max. 250 bar engine output 5.5 kW weight of the machine ca. 5000 kg. range L-W-H 2960 x 1990 x 1700 mm From a maintenance workshop Good / well-maintained condition (!!) Equipment: - Powerful electro-hydraulic guillotine shear - AMADA NC control unit * Pivoting control panel, front left - NC electro-motorized material backgauge * Backlash-free ball screw - Manual cutting gap adjustment with 2 levers - 1x long side stop - 1x support arm - Rigid welded machine body - Sighting device with three mirrors (cutting according to marking) - Front safety guard (finger protection) - 1 freely movable foot switch - Operating instructions (PDF) Pgedpexn Tx Hofx Ad Nsg * Special accessories included: - Sheet metal holding device for thin sheet metal blanks

Condition: ready for operation (used), Year of construction: 2000, sheet width 1030 mm plate thickness 12.0 mm thickness at "Niro-steel" 8.0 mm blade length 1050 mm cutting angle 3.0 Grad no. of strokes ca. 10 Hub/min back stop - adjustable 500 mm Control konv. table height 900 mm operating pressure max. 280 bar oil volume 150 l engine output 11.0 kW weight 1900 kg range L-W-H 1550 x 1150 x 1600 mm Machine from a maintenance workshop (!) Furnishing: - heavy / robust electro-hydraulic sheet metal plate shears - Machine body in a closed design as an all-steel welded construction - Knife upper cheek slides in a long downward direction over the knife edge . protruding plastic guides - Cutting is done hydraulically via two hydraulic cylinders - The upper beam returns to its starting position in two ways . Spring batteries on the side stands Psdpfx Adoxyafdo Nsgg - manual back gauge, adjustable from the rear * Adjustment by handwheel, with mm scale - manual cutting gap adjustment - 1x side stop, with mm scale and T-slot - Foot switch for lifting version - rear sheet metal slide - instruction manual * Machine link: ?machineno=1008-9325319

Condition: ready for operation (used), Year of construction: 2005, sheet width 3050 mm plate thickness 13.0 mm thickness at "Niro-steel" 8.0 mm work height max. 930 mm no. of strokes 9 - 17 Hub/min cutting angle 0.5 - 3.0 ° down holder 18 Stück Control SC 100 T engine output 22.0 kW weight of the machine ca. 9500 kg range L-W-H 4270 x 2200 x 2250 mm Good/well-maintained condition (!!) Current new price approx. 80.000 euros Features: - Electro-hydraulic/sliding table shear Psdpfx Adjx Avq Is Njgg - HACO CNC control model “SC 100 T” * Preset positioning of the backgauge * Digital display of actual position * Electro-hydraulic cutting angle adjustment * Electro-hydraulic cutting gap adjustment * LCD display * Emergency stop switch - NC electro-motorized backgauge, on ball screws - Hydraulically operated hold-down device - Front finger guard - Ball rollers in the support table * Support table with recessed handles - 1x side stop, with mm scale - 1x front support arms - 1x freely movable foot switch - Rear safety device - Operating instructions in German (PDF)

Condition: used, Hydraulic Plate Shear LVD Type HST-C 31 / 6 Machine No. 21348 Year of manufacture: 1994 Cutting length: 3,100 mm Cutting thickness: 6.35 mm Backgauge: 770 mm Working height: 950 mm Hydraulic sheet hold-downs: 17 units Hydraulic tank capacity: 150 liters Motor power: 7.5 kW Power connection: 400 Volt, 50 Hz, 9.5 kW, 19 Amp. - Motorized backgauge with digital actual position display ELGO - Backgauge adjustment via push button – rapid in both directions and fine adjustment by jogging in the minus direction only - Sheet lifting device below the backgauge with pneumatic lifting cylinder - Continuously adjustable blade gap from 0.1 mm via handwheel with analog display - Cutting angle adjustment in 5 steps from 1.5° to 3.5°, electrically pre-selectable - Left side angle stop 1,500 mm - 2 table extensions as sheet supports - Electric foot switch - Comprehensive operating manual Space requirements without front table extension (L x W x H): 4,150 x 1,850 x 1,900 mm Space requirements with front table extension (L x W x H): 4,150 x 2,850 x 1,900 mm Weight: 5.5 tons Pjdpfjtvb Iuox Ad Nogg Good condition Very good cutting results, including with thin sheet metal

Condition: good (used), Year of construction: 1992, Reinforcing steel shear, reinforcing steel cutting machine, construction steel shear, profile shear, punch, punching machine -Reinforced steel shear: hydraulic -Number of rods: Ø 12mm/8 pieces, Ø 16mm/4 pieces, Ø 35mm/1 piece Podpfx Adex Srlps Nsgg -Foot switch: 1 -Dimensions: 1230/680/H640 mm -Weight: 419 kg

Condition: good (used), Year of construction: 2015, machine/vehicle number: C100298, Offer 26007 Technical Data: - Max. working width: 3050 mm - Max. cutting capacity: - For steel sheet: 6.35 mm - For stainless steel: 4 mm - For aluminium: 8 mm - Adjustable cutting angle - Cutting length adjustment - Cutting line illumination - Number of hydraulic hold-downs: 14 pcs - Backgauge with AMADA positioning control: 10 – 1000 mm Psdpfx Aeyc Uuysd Nsgg - Front squaring arm: 3000 mm - Support arms: 1500 mm - Rear area safety with light barrier - Electric foot switch - Strokes per minute: 12 – 26 - Drive: 400 V / 5.5 kW - Table height: approx. 860 mm - Floor space requirement incl. backgauge, without front support arms: approx. W 3800 x H 1950 x D 2300 mm - Weight: approx. 6500 kg

Condition: used, Year of construction: 2008, sheet width 3200 mm plate thickness 6 mm distance between columns 3200 mm back stop - adjustable 20 - 600 mm dimensions ca. 4010 x 1610 x 1620 mm engine output 7,5 kW Control eView weight of the machine ca. 7,2 t CNC swing cut panel shears electrical components from Siemens, ABB and Mitsubishi, Pilz safety control hydraulic components made in Italy 3 support arms and 1 angle stop Pjdpfxeqva Rze Ad Njgg Ball rollers in the table Operating instructions available

Condition: excellent (used), functionality: fully functional, Year of construction: 2017, Amada Hydraulic Guillotine Shear Type GX II 630 Working width: 3050 mm Max. sheet thickness: 6.35 mm Robust CNC electro-hydraulic guillotine shear Pgedsxwmycspfx Ad Nsg AMADA CNC touch control, located front left ("GP 37W2") Machine control system including information display Main display with 4 operating panels Control/operation of all machine functions Up to 50 cutting programs, each with up to 15 sequences CNC electromechanical backgauge Travel speed: 100 mm/sec CNC electro-hydraulic cutting angle adjustment CNC electro-hydraulic blade gap adjustment Sight device & cutting line illumination for viewing the scribe line Shearing according to optical scribe mark Manually adjustable table support plates including ball rollers Grip recesses in the front support table 2x movable foot switches Operating manual and circuit diagrams included

Condition: excellent (used), Year of construction: 2021, functionality: fully functional, machine/vehicle number: ZH-3316, overall weight: 3,000 kg, table length: 2,680 mm, table width: 1,450 mm, Purchased new in 2021. Very good overall condition. Ideal for cutting veneer, cardboard, paper, etc., and suitable for high production volumes. All essential settings for cut quality and precision are conveniently located on the front of the machine. Highly precise motorized rear stops, controlled via the digital display on the control console. Cutting parameters are adjusted on the console and can be fine-tuned using a handwheel, allowing for quick and accurate setup. Photoelectric safety: safety sensor protects the operator during blade operation. Emergency stop with access at the front of the machine. Cutting line illumination. Stroke counter. Pjdpfexzrfxsx Ad Negg Technical specifications: • Maximum cutting length (mm): 2680 • Maximum cutting width (mm): 1450 • Maximum cutting thickness for wet veneer (mm): 60 • Maximum cutting thickness for dry veneer (mm): 30 • Blade size (mm): 2680*140*12.7 • Motor power (kW): 4.37 • Machine dimensions (mm/inch): 4200*2300*1700 • Weight (kg): 25 • 380V 3PHASE 50HZ Extras: Sold with new spare blade and a new Teflon plate.

Condition: excellent (used), functionality: fully functional, Baykal hydraulic guillotine shear type HNC 8100/6 working width 8100 mm maximum sheet thickness 6 mm motorized backgauge automatic blade gap adjustment automatic cutting angle adjustment Pjdpfxjx Rbhdj Ad Negg sheet support device

Condition: excellent (used), Technical data: Maximum cutting width: 3100 mm Maximum cutting capacity for steel St40: 16.0 mm Pgjdpjyapbijfx Ad Nog Motorized adjustable backgauge: 1050 mm Motorized adjustment of cutting gap Motorized cutting angle adjustment: 0.5 – 4° Working height: 860 mm Motor power: 18.5 kW Side safety guard with rear light curtain Dimensions (L x W x H): approx. 4650 x 2200 x 2050 mm Weight: approx. 13 tons Condition: Very good condition Blades 80%, cuts sheets 1 – 16 mm The seller assumes no liability for typographical or data transmission errors. The machine is in appearance, technology, and wear consistent with its age; used machines are sold without any guarantee.

Condition: ready for operation (used), sheet thickness steel (max.): 13 mm, back gauge: 1,000 mm, power: 17 kW (23.11 HP), total length: 4,400 mm, total width: 2,200 mm, total height: 2,205 mm, empty load weight: 10,500 kg, workpiece length (max.): 3,100 mm, cnc backgauge cnc cutting angle cnc knife play CNC ELGO Strokes/min: 11 > 40 str/min Pedpfx Aex Immged Njgg Adjustable cuttingedge: 0,5° > 2,5°

Condition: ready for operation (used), Year of construction: 1990, Immediately available ex stock: EHT Hydraulic Guillotine Shear Type EHS 10 – 31 Year of manufacture: 1990 Cutting length: 3,100 mm Material thickness: 10 mm Electric backgauge: 10 – 1,000 mm Adjustable cutting angle: 1 – 4 degrees Hydraulic hold-downs: 16 units Strokes/min: 22 Drive: 15 kW Pgedpfx Asyb Ry Ajd Nsg Weight: 8 t Spare blades included Price: EUR 5,750.— plus VAT, ex location

Year of construction: 1998, condition: ready for operation (used), Immediately available from location: Hydraulic guillotine shear Hera Model TK 3000 / 10 Year of manufacture: 1998, only very few operating hours (as new) Motorised backgauge Backgauge controlled – 1000 mm Machine control: Siemens Simatic CP 7 Podpoyaybaefx Ad Nogg Cutting length: 3050 mm Material thickness up to 10 mm Drive: 15 kW Weight: 8 t Price: €9,500 plus VAT, ex-location

Year of construction: 1991, condition: ready for operation (used), Available immediately from location: Pedeyaya Ajpfx Ad Njgg Technoimpex hydraulic guillotine shear Type HS 5 / 2550 Year of manufacture 1991 Cutting length 2550 mm Material thickness 5 mm Digital backgauge 1000 mm Drive 5.5 kW Weight 4 tons Price: EUR 4,500 plus VAT, ex location