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 NOT be marked with a STAR symbol in the printed catalogue, and as such import VAT is NOT payable (at 5%) on the Hammer price and is only payable as per the usual 20% VAT on the Buyer’s Premium.