Conditions of Sale

GENERAL TERMS AND CONDITIONS OF SALE
TAJAN is an auction house specialised in moveable property governed by French Act n° 2000-642 of July 10th 2000 and n° 2011850 of July 20th 2011. Tajan acts as the seller's agent. The auctioneer is not a party to the sale agreement, which is solely binding on the seller and the successful bidder. As an operator of voluntary auction sales, Tajan is subject to ethical obligations that are regulatory according to the decree of February 21st 2012.

GENERAL TERMS
These general terms and conditions of sale, the sale and all maters relating thereto are governed by French law ; the sellers, buyers and their agents accept that the courts of Paris (France) alone shall have jurisdiction over any legal action. These general terms and conditions are independent. Purchases must be made in cash and prices are stated in euros (€). Tajan may, at its option, withdraw or delay the sale partially or entirely

WARRANTIES
The seller warrants to Tajan and to the buyer that he/she is the undisputed owner of the items offered for sale or that he/she has been authorised by the undisputed owner, that the said items are not encumbered by any claim, dispute, attachment, reservation or pledge and that he/she can legally transfer ownership of these items. The information included in the catalogue is prepared by Tajan with the assistance of the Expert, if necessary, with the care required for public auctions, subject to the notices, declarations and amendments announced upon presentation of the item and noted in the record of sale. This information, including the dimensions set out in the catalogue, is provided to help the potential buyer inspect items and must be assessed personally by him/her. If no information on restoration, an accident, retouching or any other incident is provided in the catalogue, the condition reports or labels or during a verbal announcement, this does not mean that the item is void of defects. Frames condition is not guaranteed. Inasmuch as buyers are given the opportunity to examine works displayed prior to the sale, no claim may be made after the sale is complete. Buyers may obtain a condition report on items included in the catalogue that are estimated at more than € 1 000 upon request. The information contained in such reports is provided free of charge and solely to serve as an indication. It shall by no means incur the liability of Tajan. In the event of a dispute concerning inter alia the authenticity or origin of items sold, Tajan is bound by a best endeavours obligation ; its liability may only be incurred if evidence is provided that it committed a wrongdoing.

Wines & Spirits
The condition of the bottles (levels, labels, corks and capsules) as well as the designation CB (wooden box) are given for information only. No claim due to these indications may be made after the sale is complete, the prior exhibition having allowed the examination of the bottles and boxes. The information given on the labels and capsules constitutes the identification of the wines/spirits and shall by no means incur the liability of Tajan.

Jewellery & Watches
The seller warrants to TAJAN and to the buyer that he/she is the undisputed owner of the items offered for sale or that he/she has been authorised by the undisputed owner, that the said items are not encumbered by any claim, dispute, attachment, reservation or pledge and that he/she can legally transfer ownership of these items. The information included in the catalogue is prepared by TAJAN with the assistance of the Expert, if necessary, with the care required for public auctions, subject to the notices, declarations and amendments announced upon presentation of the item and noted in the record of sale. This information, including the dimensions set out in the catalogue, is provided to help the potential buyer inspect items and must be assessed personally by him/her. Some lots which appear on photographies may have been enlarged. Gemstones and pearls, particularly the ones which are presented in the catalogue may have been subject to some improvement (oiling for emeralds, hot treatment for sapphires, and rubies, whiteness for pearls). These improvements are judged as traditional and are admitted by international gems and pearls trade. If no information on restoration, an accident, retouching or any other incident is provided in the catalogue, the condition reports or labels or during a verbal announcement, this does not mean that the item is void of defects. Frames condition is not guaranteed. Gemstones without certifcate are sold without guarantee regarding possible treatment. Prospective buyers may ask the jewellery department certifcates for any uncertifed item two weeks prior to the sales. This certifcate is subject to prepayment by the requesting party. TAJAN thus has the right to change the estimate to a gemstone in correspondence with the information held in the certifcate. The origin of stones and qualities reflect the opinion of the laboratory issuing the report. It shall not be permitted claim if another laboratory emits a different opinion and does not engage the responsability of TAJAN and its experts. Inasmuch as buyers are given the opportunity to examine works displayed prior to the sale, no claim may be made after the sale is complete. Buyers may obtain a condition report on items included in the catalogue that are estimated at more than €1000 upon request. The information contained on such reports is provided free of charge and solely to serve as an indication. It shall by no means incur the liability of TAJAN. There is no guarantee on whether or not the watches work. Please note that most of the water resistant watches were opened in order to verify the type and quality of movement. Thus, we recommend that you consult a watchmaker before using the watches around water. Please take due note that some original parts of a watch do not exist anymore. Some watches can not be repaired. Henceforth, concerning the watches sold "as they stand", TAJAN cannot guarantee the buyer the possibility of their restorations by the watch brand. In this special case, no complaint will be admitted, even in the case of a repair invoice presented by the buyer from the watch brand stating that the item cannot be repaired. In the event of a dispute concerning inter alia the authenticity or origin of items sold, TAJAN is bound by a best endeavours obligation; its liability may only be incurred if evidence is provided that it committed a wrongdoing

SUMMARY OF DEFINITIONS
Attributed to : means that the work mentioned was created during the artist's period of production and that it is highly likely or possible (though not certain) that he/she is the artist. Influenced by : the work is the painting of a contemporary artist of the artist mentioned who was highly influenced by the master's work. Artist's studio : the work was produced in the artist's studio, but by students under his/her supervision. In the manner of, in the style of : the work is in the style of the artist and of a later date. Follower of : the work was executed up to 50 years after the death of the mentioned artist who greatly influenced the author.

SYMBOLS USED IN OUR CATALOGUES
? No reserve price
? Tajan or a third party has a direct financial interest in the lot, this will usually be a minimum price guaranteed for the seller.
? Tajan has an ownership interest in the lot.
~ Lot containing organic material which may result in import or export restrictions.
¤ Lot subject to the artist's resale right, due by the buyer.
ƒ Lot sold under temporary admission. VAT at a rate of 5.5% will be applied to the hammer price in addition to the buyer's premium and VAT.
ƒ ƒ Lot sold under temporary admission. VAT at a rate of 20% will be applied to the hammer price in addition to the buyer's premium and VAT.

ESTIMATES AND RESERVE PRICES
The estimated sale price appears beside each lot included in the catalogue. It does not include the buyer's premium or VAT. The reserve price is the minimum confidential price agreed with the seller. If the reserve price is not met, the item will not be sold. The reserve price may not exceed the lowest estimate set out in the catalogue or announced publicly by the accredited auctioneer and noted in the auction house's files. If no reserve price is set, Tajan shall not incur any liability vis-à-vis the seller if the item concerned is sold at a price lower than the lowest estimate published in the sale catalogue.
BIDS
To bid in person, you will need to register for and collect a numbered paddle before the auction begins. We encourage new clients to register at least 48 hours in advance. You will be asked for a proof of identity (bring a driving licence, a national identity card or a passport), for your address, telephone number and signature in order to create your account if you are a first time bidder. In addition, you may be asked to provide bank references and/or a deposit. We may, at our option, decline to permit you to register as a bidder. All individuals who register with Tajan shall have the right to access and rectify the personal data they provide to Tajan in accordance with the French Data Protection Act of 6 January 1978, as amended by the Act of 6 August 2004. Information collected on the registration form is required to participate in an auction and process the auction sale. You may exercise your right to access, rectify or oppose subsequent processing of your personal data, by submitting a written request to TAJAN along with a copy of your photo id. Auctions will be carried out following the order of the lot numbers as they appear in the catalogue. Tajan is free to set the increment of each bid and all bidders must adhere to this process. The highest and last bidder will be the successful bidder. In the event of a dispute during the bidding process, that is, if two or more bidders simultaneously place the same bid, either orally or by a signal, and each claim the item concerned when the auctioneer's hammer strikes, the auctioneer may, at his/her sole option, re-auction the item immediately at the price offered by the bidders and all those present may take part in this second auction. Any individual who makes a bid during the sale shall be deemed to be doing so in his/her own name ; he/she shall assume full responsibility for his/her bid, unless he/she registered him/herself as an agent with Tajan and stipulated that the bid was being made for a designated third party. In the event where the seller has set a reserve price, Tajan reserves the right to bid on the seller's behalf until the reserve is reached.

ABSENTEE BID FORMS AND TELEPHONE BIDS
If you cannot attend the auction, we will be pleased to execute written telephone bids or written absentee bids on your behalf. A bidding form can be found at the end of the catalogue. This form must be sent to Tajan no later than two working days before the sale, together with bank references and a copy of the bidder's proof of identity. For significant purchases, you may be asked to provide financial references, guarantees and/or a deposit. If several absentee bid forms are submitted for the same lot, the first order received will have priority. Telephone bidding can only be arranged for lots with sale estimates over € 400. As there are only a limited number of telephone lines, the necessary arrangements must be made at least two working days before the auction. In both cases, this service is graciously provided free of charge to the client. Tajan, its employees, agents and representatives shall not incur any liability in the event of possible malfunctions or interruptions of telephone lines, of an error or omission in the execution of orders received or in the non execution of orders.

ONLINE AUCTIONS VIA LIVE PLATFORMS
An online bidding option is also offered on partner platforms. These platforms allow bidders to participate remotely in auctions upon prior registration. The buyer using the Live platforms is informed that any additional charges applied by these Live platforms will be borne exclusively by the buyer and will appear on the invoice issued by Tajan. Participation in auctions by internet or by order is at the bidder's own risk; TAJAN cannot be held responsible in the event of a malfunction or lack of execution (error, interruption of service or omission in receiving bids). Any malfunctions or interruptions in the live service will not prevent the auctioneer from continuing the auction, at his/her sole option.

CURRENCY CONVERSION
Sales are carried out in euros. A currency conversion panel will be displayed at certain auctions. The currency rates shown are provided for information purposes only. Tajan shall under no circumstances be held liable for any errors that occur in the conversion of currencies. Information provided in euros by the accredited auctioneer alone shall be valid.

AMOUNTS PAYABLE BY THE BUYER
The buyer must pay Tajan, in addition to the "hammer price", commission of 27 % excl. tax of the sale price on the first € 500 000, 22 % excl. tax after € 500 001 and up to € 3 000 000, 15 % excl. tax for the portion above € 3 000 000. In addition, VAT shall be charged at the rate of 20 % (5.5 % for books). The amounts payable by the buyer may differ depending on certain sale category. With regard to Wines and Spirits sales, the buyer must pay Tajan, in addition to the "hammer price", commission of 22% excl. tax of the sale price on the first €150,000 and 13% excl. tax for the portion above €150,000. In addition, VAT shall be charged at the rate of 20 %. Items originating from a country outside the European Union shall be marked with the symbol ƒ and ƒƒ. ƒ : In addition to the regular buyer's premium, a commission of 5.5 % (i.e., 6.6 % inclusive of VAT) will be charged to the buyer. ƒƒ : In addition to the regular buyer's premium, a commission of 20 % (i.e.24 % incl. VAT) will be charged to the buyer. These additional costs may, in certain cases, be reimbursed to the buyer. For more information, please contact our payment department on +33 1 53 30 30 33.
When the successful bidder has placed a bid via a third-party platform, TAJAN charges, in addition to its usual fees, the additional fees of the live platform, as follows:
• Drouot.com platform
• Drouot Live: 1.5% excl. VAT (i.e. 1.8% incl. VAT) of the hammer price;
• Drouot Online: 3% excl. VAT (i.e. 3.6% incl. VAT) of the hammer price;
• Interencheres platform: 1.5% excl. VAT (i.e. 1.8% incl. VAT) of the hammer price;
• Invaluable platform: 3% excl. VAT (i.e. 3.6% incl. VAT) of the hammer price;
• LiveAuctioneers platform: 5% excl. VAT (i.e. 6% incl. VAT) of the hammer price.

ARTIST'S RESALE RIGHT
Artist's Resale Right is a royalty entitled by the artist or the artist's estate when any graphic and art works created by the artist is sold, at a percentage of the hammer price calculated as follows: 4% from 750 € to 50,000 € 3% from 50,000.01 to 200,000 € 1% from 200,000.01 to 350,000 € 0.5% from 350,000.01 to 500,000 € 0.25% exceeding 500,000 € The Artist's Resale Right is subject to a maximum royalty payable of 12,500 € for any single lot. Lots marked with this symbol ¤ will be subject to payment of the Artist's Resale Right, the amount of which is due by the buyer. Tajan will then pay the royalty to the appropriate authority on the seller's behalf.

PAYMENT
Payment must be made immediately after the sale. If the successful bidder did not register before the sale, he/she must provide proof of identity and bank references. Payments may be made by one of the following methods : Bank transfer in euros, Visa card or Master Card up to an amount equal to or less than €50,000, (subject to the presentation of valid proof of identity). In cash in euros : for individual European Union resident, and for all professionals, to an equal or lower amount of €1 000. In cash in euros : for individual only and non European Union resident, to an equal or lower amount of €15 000. Certified banker's draft in euros subject to the presentation of valid proof of identity. Cheques drawn on a foreign bank will not be accepted. Cheques and bank transfers must be denominated in euros and made out to the order of TAJAN SA ; on this bank :
BANQUE OBC - 3, avenue Hoche, 75008 Paris, France
Code SWIFT IBAN
NSMBFR PP FR 76 3078 8009 0001 1409 5000 159
Code banque Code guichet Compte Clé
30788 00900 01140950001 59
Our Cashier's Department is open every working day from 9:00 AM to 12:30 PM and from 2:00 PM to 5:30 PM. T. +33 1 53 30 30 33, or +33 1 53 30 30 27. Ownership will only be transferred to the buyer after Tajan has received full and clear payment of the purchase price, costs and taxes. However, regardless of ownership transfer, the risk and responsibility for the lot will transfer to the buyer immediately after the lot is sold. As soon as an item is pronounced "sold", it shall be placed under the sole responsibility of the buyer. It shall be the buyer's responsibility to insure the item purchased immediately.

NON-PAYMENT
In accordance with Article L.321-14 of the French Commercial Code, if the buyer fails to pay for an item, and after notice to pay has been given by Tajan to the buyer without success, the item shall be re-auctioned at the seller's request. If the seller does not make such a request within three months of the auction, the sale shall be automatically cancelled, without prejudice to the damages owed by the defaulting bidder. TAJAN reserves the right to claim the following from the defaulting buyer : - interest at the legal rate increased by five points, - the reimbursement of the additional costs incurred by reason of his/her default, - payment of the difference between the initial hammer price and the resale price if the later is lower, as well as the costs incurred by the re-auction. TAJAN also reserves the right to offset any amounts Tajan may owe the defaulting buyer with the amounts due by the defaulting buyer. Tajan reserves the right to exclude any bidder who fails to comply with its general terms and conditions of sale from attending any future auction. TAJAN adhere to the "Registre central de prévention des impayés des Commissaires priseurs" to which payment incidents may be reported. Debtors may exercise their rights of access, rectification and opposition. TAJAN is a subscriber to the TEMIS Service, which allows users to view and make additions to the Auction access restriction file ("TEMIS File"), maintained by Commissaires-Priseurs Multimédia (CPM), public limited company with executive board, with registered office at 37 Rue de Châteaudun, 75009 Paris, listed on the Paris Trade and Companies Register under number 437 868 425. All auction sale invoices remaining unpaid to TAJAN or subject to delays in payment may be added to the TEMIS File.

FRENCH STATE'S RIGHT OF PRE-EMPTION
The French State has a right of pre-emption over certain works of art sold at public auction. The use of this right comes immediately after the hammer stroke and must be confirmed by the French State within fifteen days following the sale. The French State will then be substituted for the last bidder.

IMPORT AND EXPORT
The export of any lot from France or the import into another country may be subject to authorisation (export certificates, customs authorisations). It is the buyer's responsibility to check which authorisations are required. Obtaining export or import certificate is at the sole expense of the buyer. Local laws may prevent you from importing lots made of or including protected material such as ivory, rhinoceros horn, tortoiseshell, Brazilian rosewood, etc. The denial of any export or import authorisation cannot justify any delay in making payment of the amount due nor cancellation of the sale.

COLLECTION OF ITEMS PURCHASED
Purchases can only be collected after the buyer has paid all amounts due in full. In the event of a payment by cheque or bank transfer, delivery of the goods may be deferred until such time as the payment has cleared. In this case, storage costs shall be borne by the buyer and Tajan shall incur no liability whatsoever in this respect. Lots sold must be collected within 14 days following the auction. After that period, storage costs will be charged 4 € per day per lot for small items, 8 € per day per lot for large items and furniture. Handling fee of 60 € per lot will also be charged. All large items and furniture will be stored at a storage facility designated by Tajan at the buyer's risk and expense.

COLLECTION AND SHIPPING OF WINE ITEMS PURCHASED
Purchases can only be collected after the buyer has paid to TAJAN all amounts due in full. After payment Wine lots can be collected at the following address: Crayères des Montquartiers 5, chemin des Monquartier 92130 ISSY LES MOULINEAUX T. 33 1 46 45 66 00 Les Crayères delivers to you in Paris and around Paris, upon quote.

COLLECTION OF UNSOLD ITEMS
The seller must collect any unsold items as soon as possible and in any case within 14 days from the auction. After that period, storage costs will be charged 4 € per day per lot for small items, 8 € per day per lot for large items and furniture. Handling fee of 60 € per lot will also be charged. All large items and furniture will be stored at a storage facility designated by Tajan at the seller's expense.

INTELLECTUAL PROPERTY
Unless otherwise noted, Tajan owns the copyright in all images and any material and contents of its catalogues. Any use or reproduction of any part of the catalogue without prior written permission is forbidden. In addition, Tajan benefits from a legal right to reproduce lots in its catalogue, even though the copyright protection on these lots has not lapsed. Any full or partial reproduction may be liable to prosecution by the holder of the copyright. The sale of a work of art does not guaranty any gain of copyright or reproduction rights to the lot.

PERSONAL INFORMATION
The buyer agrees to be bound by all of the General Terms and Conditions of Sale herein. Buyer expressly authorises the collection of the personal information supplied to Tajan for the fulfilment of the sale and authorises Tajan to use the personal information to send communications accordingly to his/her fields of interest. Buyers are entitled, at any time, to access, rectify, update and delete their personal data in accordance with the General Data Protection Regulation (GDPR, Regulation (EU) 2016/679). TAJAN is a subscriber to the TEMIS Service, which allows users to view and make additions to the Auction access restriction file ("TEMIS File"), maintained by Commissaires-Priseurs Multimédia (CPM), public limited company with executive board, with registered office at 37 Rue de Châteaudun, 75009 Paris, listed on the Paris Trade and Companies Register under number 437 868 425. All auction sale invoices remaining unpaid after TAJAN or subject to delays in payment may be added to the TEMIS File. (8) Legal basis and purpose of the TEMIS File The TEMIS File records instances of non-payment of auction sales invoices (e.g. payment delays or defaults) across all modes of bidder participation (i.e. in-person or remote) and may be viewed by all France-based auctioneers who subscribe to the service. Where a bidder fails to settle an auction sales invoice by the due date indicated on the invoice, TAJAN may initiate the listing procedure. TAJAN operates and uses the TEMIS File in the legitimate interests of TEMIS Service subscribers to prevent instances of non-payment and to protect the auction process. (9) Organisations authorised to view the TEMIS File (beneficiaries) The TEMIS File may be viewed by any sales organisation that is subscribed to the TEMIS Service (professionals and companies qualified to organise public sales events in accordance with applicable law and regulations, including Book III, Part II of the Commercial Code, "Auctions" (hereinafter "Professional Subscribers")), who seek to protect against instances of non-payment and safeguard their auction processes. The list of subscribers to the TEMIS service is available to view at , in the drop-down menu "Acheter aux enchères" (Buy at auctions), under "Les commissaires-priseurs" (Auctioneers). (10) What happens if a bidder is listed on the TEMIS File Where a bidder is added to the TEMIS File, TAJAN may make access to auctions contingent on the use of payment methods or specific guarantees, or it may prevent the bidders from participating in auctions for which such guarantees cannot be provided. Bidders listed on the TEMIS File may face restrictions to their bidding activity at auctions operated by auctioneers with a Professional Subscription to the TEMIS service. This shall also result in temporary suspension of access to the live service, operated by CPM, in accordance with the general terms of use for this platform. (11) Duration of listing The length of time for which a bidder is listed on the TEMIS File depends on the number of unpaid auction sales invoices payable to Professional Subscribers to the TEMIS File, the total amounts owed, and their payment status (i.e. paid/unpaid). The duration of listing on the TEMIS File shall be reduced where the Bidder settles all instances of non-payment. It shall be increased where multiple unpaid auction sales invoices are listed against the bidder on the TEMIS File. An unpaid auction sales invoice shall be automatically deleted within 24 months where the bidder is included on one listing only, and within 36 months where the bidder is included on multiple listings. (12) Responsibility In the enforcement of data protection legislation, CPM and TAJAN both act in the capacity of data controller. CPM is responsible for operating and maintaining the TEMIS File, which involves collecting subscriber data, sharing and communicating the personal data collected, as well as ensuring the protection of information systems hosting the TEMIS File. TAJAN, as a subscriber, is responsible for its use of the TEMIS File, which in particular includes communicating personal data regarding auctions to CPM for theTEMIS File listing procedure, updating and checking the accuracy of data, and reusing information on the TEMIS File. (13) Rights of bidders Bidders can find out if they are listed on the File or contest their listing by submitting a request in writing accompanied by proof of identity in the form of a copy of a relevant identity document: - For listings added by TAJAN: by post to Tajan 37 rue des Mathurins 75008 Paris France or by email to [email protected], - For listings added by other Professional Subscribers: by post to CPM, 37 Rue de Châteaudun, 75009, or by email to [email protected]. All requests by Bidders to exercise their right of erasure, restriction or objection under applicable data protection legislation, as well as all other objections to a listing, must be sent to the Professional responsible for the listing, who shall forward an update request to CPM. In the event of difficulties, the bidder may contact CPM, who will handle the bidder's complaint, attaching all details and supporting documentation. The Bidder may also submit a complaint regarding their listing on the TEMIS File to the French Data Protection Authority (CNIL) [3 Place de Fontenoy, TSA 80715, 75334 Paris, Cedex 07, https://cnil.fr]. For more information on the TEMIS File, bidders can view CPM's privacy policy, available at https://temis.auction. (14) Bidder contact details Important notifications relating to the auction process will be sent to the email and/or postal address that the bidder provides the auctioneer at the time of auction. The bidder must notify TAJAN of any changes to their contact details.

Premium

In addition to the "hammer price," the buyer must pay Tajan a buyer's premium and any applicable taxes as follows:

-27 % excl. tax up to and including €500,000
-22 % excl. tax from €500,001 and up to €3,000,000
-15 % excl. tax for the portion above €3,000,001

For Invaluable.com buyers, an additional premium of 3 % excl. tax shall be charged.

VAT shall be charged at the rate of 20% (5.5% for books).

The amounts payable by the buyer may differ depending on certain sale category.
With regard to Wines and Spirits sales, the buyer must pay Tajan, in addition to the "hammer price", commission of 22% excl. tax of the sale price on the first €150,000 and 13% excl. tax for the portion above €150,000. In addition, VAT shall be charged at the rate of 20%.

Contract

Bidding ends when the auctionner strikes his hammer and pronounces the word "adjugé" (sold), at which time, the successful bidder enters into a legally binding contract with TAJAN.
The internet bid constitutes a bidding contract between the bidder and TAJAN.

Condition reports

Buyers may obtain a condition report on items included in the catalogue that are estimated at more than € 1 000 upon request. The information contained in such reports is provided free of charge and solely to serve as an indication. It shall by no means incur the liability of Tajan.

Payment

Payment must be made immediately after the sale. If the successful bidder did not register before the sale, he/she must provide proof of identity and bank references.
Payments may be made by one of the following methods:
- Bank transfer in euros,
- Visa card or Master Card (subject to the presentation of valid proof of identity).
- In cash in euros: for Individual European Union resident, and for all professionals, to an equal or lower amount of €1 000.
- In cash in euros: for Individual only and non European Union resident, to an equal or lower amount of €15 000.
- Certified banker's draft in euros subject to the presentation of valid proof identity.
Cheques drawn on a foreign bank will not be accepted.
Cheques and bank transfers must be denominated in euros and made out to the order of TAJAN SA.

Shipping

The export of any lot from France or the import into another country may be subject to authorisation (export certificates, customs authorisations). It is the buyer's responsibility to check which authorisations are required. Obtaining export or import certificate is at the sole expense of the buyer.

Purchases can only be collected after the buyer has paid all amounts due in full. In the event of a payment by cheque or bank transfer, delivery of the goods may be deferred until such time as the payment has cleared. In this case, storage costs shall be borne by the buyer and Tajan shall incur no liability whatsoever in this respect.

Tajan's Shipping department is at your disposal to assist you with your shipping. You can contact [email protected] or +33 1 53 30 30 42.

Taxes and VAT

In addition, VAT shall be charged at the rate of 20% (24% inclusive of vat). Items originating from a country outside the European Union shall be marked with the symbol f and ff.
f: In addition to the regular buyer's premium, a commission of 5.5% (i.e., 6.6% inclusive of VAT) will be charged to the buyer.
ff: In addition to the regular buyer's premium, a commission of 20% (i.e.24% incl. VAT) will be charged to the buyer.
These additional costs may, in certain cases, be reimbursed to the buyer.
For more information, please contact our payment department on
+33 1 53 30 30 33.
Non- European Union buyers may have all VAT and import tax refunded upon presentation of customs documents confirming that their property has been exported outside the EU.
Trade buyers from other EU countries may have all VAT refunded if they provide TAJAN with their VAT registration number and proof that their property has been shipped to another EU country.
The full amount due must be paid immediately after the sale, even if the buyer wishes to apply for an export license.