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.
Himeji City Museum of Art, Sugimata Tadashi ten, exhibition catalogue, (Tokyo, 1999), cat. no. 83, p. 108
1999: Sugimata Tadashi ten, Himeji City Museum of Art, Hyogo; Niigata City Art Museum; Kitakyushu Municipal Museum of Art, Fukuoka; and Tsukuba Museum of Art, Ibaraki