These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 20%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. Where applicable Customs duty will be charged (per rate specified by HMRC guidance) on the Hammer price and VAT will be payable at 20% on duty. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
Post Lot Text
Please note the buyer of this lot will be required to identify the species of stingray should they want to export it out of the EU.