Prospective purchasers are advised that several countries prohibit the importation of property containing materials from endangered species, including but not limited to coral, ivory and tortoiseshell. Accordingly, prospective purchasers should familiarize themselves with relevant customs regulations prior to bidding if they intend to import this lot into another country.
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.
The USA has recently changed its policy on the import of property containing elephant ivory. Only Asian Elephant ivory may be imported into the USA, and imports must be accompanied by DNA analysis and confirmation the object is more than 100 years old. Buyers will be responsible for the costs of obtaining any DNA analysis or other report required in connection with their proposed import into the USA. A buyer’s inability to export or import a lot is not a basis for cancelling their purchase.