As Artiana is domiciled in a free zone, Buyer’s from Rest of World except the UAE are not liable to pay any taxes on the winning bid or hammer price, their final invoiced amount would simply reflect the winning bid amount. Buyer’s from within the UAE will pay a Value Added Tax (VAT) of 5% only on the winning bid or hammer price. Lots that are offered on a temporary import status, and are sold within the GCC ( Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) are subject to a 5% import duty plus VAT of 5% normally payable at Dubai port, these Lots will be marked in the catalogue accordingly.