These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. 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.
A.J. Crawford, Liverpool.
with Duncan Miller Fine Arts, London, where purchased by the present owner, November 2002.
PROPERTY FROM THE CLAIRE AND GARRICK STEPHENSON COLLECTION