No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Items which contain rubies or jadeite originating in Burma (Myanmar) may not be imported into the U.S. Please be advised that a purchasers inability to import any such item into the U.S. or any other country shall not constitute
grounds for non-payment or cancellation of the sale.
With respect to items that contain any other types of gemstones originating
in Burma (e.g., sapphires), such items may be imported into the U.S.,
provided that the gemstones have been mounted or incorporated into jewellery outside of Burma and provided that the setting is not of a temporary nature (e.g., a string).
Please note that there is further VAT on this lot - 15 on the hammer price as well as 15 on the buyers premium.