VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
For a very simillar pink enamel lorgnette see:
Geza von Habsburg, Fabergé, Geneva, 1987, p. 230, no. 443, illustrated.
Various Fabergé lorgnette designs are illustrated in The Golden Years of Fabergé, Drawings and Objects from the Wigström Workshop, New York, 2000, pp. 19, 24 and 25.