On top of the hammer price the buyer pays a commission of 22% of the hammer price plus 2 Euro for each lot purchased. V.A.T. will only be charged on the commission and lot fee. For lot numbers marked with "+" we charge a 7% import fee on the hammer price. Lots marked with "•" behind the lot number have a reduced commission of 15%, on these lots VAT. is payable on the hammer price, commission and lot fee. The VAT is not due in case of export sales to non-EC countries, as long as the goods are sent directly by us and proof of export has been received.  Export to European Community countries may be exempt from V.A.T. (Dealer with relevant Tax ID Number). Costs for shipping and insurance will be charged separately. A subsequent change of billing is not possible. Invoices created during or immediately after the auction are subject to retrospective review. Errors and omissions excepted.