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. 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 this lot should be marked with a red square in the printed catalogue and as such will be removed to the warehouse of Cadogen Tate by 5: pm on the day of the sale. Please see page 92 of the catalogue for more details.