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. 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.
Please note that this has been identified as a view on the Isle of Wight, on the coast road between Ventnor and Niton. The property belonged to a Mr & Mrs Arnold but was extended in Victorian times and it is still there today despite local landslip problems. It is entitled ' View of Mirables among the Rocks' and is one of twelve original watercolours that were published as a set of twelve aquatints under the title of 'Select Views of the Isle of Wight and Environs' by James Daniell & Co, The Strand between 1798 and 1810.