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.
Christie's, South Kensington, 17 November 2004, lot 73.
Please note that this lot should have been marked with a red square in the catalogue and as such will be removed to an off-site warehouse at the close of business on the day of the sale where it will receive 30 days free storage.
Property from the Collection of David Gainsborough Roberts