† | Taxable |
| VAT at the prevailing rate on Hammer Price and Buyer's Premium. |
• | Exempt from VAT |
| Zero rated for VAT, no VAT will be added to the Hammer Price or the Buyer's Premium. |
* | Import low rate |
| VAT on imported items at a preferential rate of 5% on Hammer Price and the prevailing rate on Buyer's Premium. |
AR | Artists Resale Right |
| Goods subject to Artists Resale Right Additional Premium. |
N | NOVA declaration |
| If purchased by a UK resident, this machine is subject to a NOVA declaration, whilst the responsibility of submitting the NOVA rests with the Buyer to do so, Bonhams will facilitate the process by engaging an agent (CARS) to undertake the NOVA on the Buyer's behalf. A fee of £350 + VAT to do so will be added to the Buyer's invoice. |
Ω | Import high rate |
| VAT on imported items at the prevailing rate on Hammer Price and Buyer's Premium. |
◊ | Uplift and storage charges |
| £30 + VAT uplift and storage at £6 + VAT per lot per day. |
◊◊ | Uplift and storage charges |
| £60 + VAT uplift and storage at £12 + VAT per lot per day |
◊◊◊ | Specialist shipping and storage |
| Requires specialist shipping and storage at the buyer's expense |