Buyers from within the EU:
VAT payable at 17.5% on just the buyer's premium (NOT the hammer price)
Buyers from outside the EU:
VAT payable at 17.5% on hammer price and buyer's premium. If a buyer, having registered under a non-EU address, decides that an item is not to be exported from the EU, then he/she should advise Christie's to this effect immediately.
Please note that this lot should be hashed in the catalogue, which indicates that VAT is charged at 17.5on the buyers premium.