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 be marked a SWUNG DASH ~ symbol in the printed catalogue indicating this lot incorporates ivory materials. Please refer to H2(b) in the “Conditions of Sale, Buying at Christie's” section at the back of the catalogue.