These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 20%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. Where applicable Customs duty will be charged (per rate specified by HMRC guidance) on the Hammer price and VAT will be payable at 20% on duty. 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.
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