These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. 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.
Please note that the Gulf Cooperation Council has imposed a ban on the importation of Iranian goods to or via its member states. Some of the member states are enforcing the ban strictly such as Saudi Arabia. Please check with your shippers on whether you will be able to ship Iranian artworks to the GCC member states.