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.
Anonymous sale, Mallet Japan, Tokyo, 17 May 2013, lot 313.
Anonymous sale, Louiza Auktion, Brussels, 28 March 2015, lot 113.
Acquired at the above sale by the present owner.