The UK left the
EU on January 31, 2020. Under the terms of UK-EU Withdrawal Agreement the UK
entered into a Transition Period that ran until December 31, 2020 whereby the
UK essentially remained within the EU Customs Union and was subject to EU
customs legislation. Since January 1, 2021, there is a customs border between
the EU and Great Britain (“GB”) and goods including horses are subject to
custom duty and VAT obligations.