• Horse purchased in the UK travelling to Ireland as a permanent Irish import.

    • The purchaser will have to complete an import declaration and pay import VAT.  No UK VAT is chargeable on the sale.
    • 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. 
    • The consignment will have to be accompanied by an original version of the appropriate veterinary certificate that conforms with the model laid down in European legislation for equine animal health requirements.  The veterinary certificate will have to be completed in full and signed by an official veterinarian (OV) in the UK. 
    • An Equine ID document (passport) issued by a Passport Issuing Organisation (PIO) must also accompany the horse.
    • The transporter will need to be in possession of an authorisation in compliance with Regulation 1/2005, issued by an EU Member State (not the UK).
    • 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 may only enter Ireland from the UK 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 live animals into Ireland.  This declaration must be made using the Single Administrative Document (SAD) at the earliest possible time to allow official controls at the BIP to 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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