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.
Roland, Browse & Delbanco, London.
Anonymous Sale, Christie's London, 6 December 1983, lot 311.
Anonymous sale, Christie's, London, 21 March 2002, lot 60.
Wolseley Fine Arts, London.
Acquired from the above by the present owner in 2003.
PROPERTY FROM THE FORBES COLLECTION