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.
By tradition, Queen Victoria.
Thence by descent.
Given by King Edward VII to a previous owner.
With Paul Longmire Limited, London, 1987.
Property from the Collection of David Gainsborough Roberts