• An Irish-based breeder sending a mare from Ireland to a stallion in the UK, on a temporary basis.

    An Irish-based breeder sending a mare from Ireland to a stallion in the UK, on a temporary basis. 

    The UK Government have indicated that the import of equines from the EU into the UK will not change immediately after exit, as they are replicating current systems.  Irish horses will continue to  travel on their passport.  However, there will be customs implications and specific requirements when returning to the EU. 

    • However, for mares which are moving into and out of the UK for covering, it is unclear as to whether the temporary admission procedure (TA) can be used, as the legislation (EC 952/2013, Article 250 2 (a)) requires that the following condition is met: ‘… the goods are not intended to undergo any change…’.  The authorities may deem that a mare which has been covered, and is now with foal, has been ‘altered’ and has an increase in value.  

    • Security by means of a bond/ bank guarantee is required to use the TA procedure to secure the potential duty and VAT liability. This bond could be held by the owner of the mare or the person transporting the mare e.g. a shipping agent.
    • Duty and VAT will not be payable as long as the mare is re-imported within 24 months.
    • The mare will have to be accompanied by an original version of the appropriate veterinary certificate that has been completed in full and signed by an official veterinarian (OV) and conforms to the model laid down in European Legislation for equine animal health.
    • An Equine ID document (passport) issued by a Passport Issuing Organisation (PIO) must also accompany the mare.

    • Both an export customs declaration and an import customs declaration will need to be made.  The customs declaration should make reference to the fact that the mare is being exported on a temporary basis and all export conditions are complied with.
    • On re-importation, the import declaration should make reference to the corresponding export declaration and be declared as a re-importation after temporary exportation.  It is important that the appropriate customs valuation is applied.  The consignment must be declared to customs using the Single Administrative Document (SAD) before the official controls at the Border Inspection Post can be completed.
    • The transporter will need to be in possession of an authorisation in compliance with Regulation 1/2005, issued by an EU Member State.
    • The transporter will need to be in possession of a certificate of approval in relation to the specific transport vehicle, again issued by an EU Member State.
    • A mare re-entering Ireland from the UK may only enter Ireland through an approved Border Inspection Post (BIP).
    • The mare must be presented to Department of Agriculture, Food and the Marine (DAFM) staff at the BIP for official controls.  These official controls may include documentary, identity and physical checks, including the taking of samples for laboratory testing.    
    • At least 24 hours before the physical arrival of the consignment in Ireland, the person responsible for the load must complete Part 1 of the Common Veterinary Entry Document (CVED) in the EU Trade Control and Export System (TRACES).
    • Upon satisfactory completion of the required checks, the decision is entered in Part 2 of the CVED which must accompany the consignment to the first place of destination on the CVED.   

     

    Relevant Forms:

     

    Customs Declarations

    Common Veterinary Entry Document (CVED)

    This information is intended for guidance only.  If you are involved in exporting/importing horses between the EU and the UK, it is recommended that you take separate professional advice before making specific preparations.  

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