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.
Iwate Museum of Art and others, The Retrospective Exhibition of Saito Yoshishige, exhibition catalogue, (Tokyo, 2003), cat. no. 61-17, p. 125
January 2003 - March 2004: The Retrospective Exhibition of Saito Yoshishige, Iwate Museum of Art and others