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For net exporters of smuggled cigarettes, pre-smuggling sales will be less than observed

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Lot 109 Description A 9ct gold cigarette case, of rectangular slide action engine-turned design, Birmingham hallmarks, 1989, with silk slip case, 14cm x 8.5cm Fees & VAT Buyer's Premium The buyer shall pay the hammer price together with a premium thereon of 26% up to 20,000 (31.2% inclusive of VAT), 25% from 20,001 - 500,000 (30% inclusive of VAT), 20% from 500,001 thereafter (24% inclusive of VAT)

e-cigarette, cigarette, dual use, former e-cigarette, former cigarette, former dual use, and never use)