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.
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.
PROPERTY OF A GENTLEMAN