• Irish-based horse travelling to be sold at a bloodstock auction in the UK.

    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. 

    • The vendor will need to complete an export declaration for the movement.
    • Where a horse is moved to the UK for the purpose of being sold in the UK the sale is, in principle, liable to UK VAT.  After Brexit this is expected to continue, but with the added cost that the movement of the horse into the UK could generate UK import VAT which should only be a cash flow cost on the basis that the VAT will be recoverable on the basis that it relates to the sale of the horse which will also be vatable. 
    • Duty will not be payable, except for geldings, where the duty liability would be the World Trade Organisation Rate of 11.5% of CIF value (cost of goods, insurance and freight) which would be an irrecoverable cost for the purchaser.  

    If the horse is unsold and needs to return to Ireland, in order to return to the EU, the following would be required.

    • 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. 
    • The horse will have to be accompanied by an original version of an 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 horse.
    • A horse re-entering Ireland from the UK may only enter Ireland through an approved Border Inspection Post (BIP).
    • 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).
    • In addition, a declaration to Customs must be made of the intention to bring a consignment of animals into Ireland. The consignment must be declared to Customs using the Single Administrative Document (SAD) before the official controls at the BIP can be completed.
    • The consignment 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.

    • 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 UK and the EU, it is recommended that you take separate professional advice before making specific preparations.  

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