Buyers from within the EU:
VAT payable at 17.5% on just the buyer's premium (NOT the hammer price)
Buyers from outside the EU:
VAT payable at 17.5% on hammer price and buyer's premium. If a buyer, having registered under a non-EU address, decides that an item is not to be exported from the EU, then he/she should advise Christie's to this effect immediately.
Please note that this lot should be marked with a RED SQUARE indicating that it will be removed to an off-site warehouse at the close of
business on the day of the sale with 2 weeks' free storage.