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. This VAT is not shown separately on the invoice. 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.
All sold and unsold lots marked with a filled square in the catalogue that are not cleared from Christie’s by 5:00 pm on the day of the sale, and all sold and unsold lots not cleared from Christie’s by 5:00 pm on the fifth Friday following the sale, will be removed to the warehouse of ‘Cadogan Tate’. Please note that there will be no charge to purchasers who collect their lots within two weeks of this sale.
Please note the images for lot 461 and lot 483 have been transposed in the printed catalogue. Please refer to the images online.
PROPERTY FROM A DISTINGUISHED SWISS COLLECTION (LOTS 82-107, 301-317 & 461-493)