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.
The salts: Sotheby's, London, 11 December 2003, lot 18 (part lot).
The vase: By tradition, gifted to Sir Winston Spencer Churchill.
Thence by descent to Clementine Churchill.
Bristol Auction Rooms.
Mullock's, Shropshire, 19 April 2007, lot 314.
Property from the Collection of David Gainsborough Roberts