• Irish-based racehorse travelling from Ireland to race in France, via the UK landbridge, on a temporary basis.

    EU legislation (EC 952/2013 Article 227) dictates that:


    ‘Under the internal transit procedure… Union goods may be moved from one point to another within the customs territory of the Union and pass through a country of territory outside that customs territory without change in their customs status.’ 


    In order to avail of this procedure, a TAD document must be raised in the New Computerised Transit System (NCTS) which must accompany the horse to prove EU origin status when passing through a third country (the UK).  


    The potential duty / VAT liability must be guaranteed by means of a Comprehensive Guarantee and the TAD document must be discharged on arrival.  


    The UK will remain in the Common Transit Convention, which allows goods to be fast-tracked for transit through third countries under a TAD document and removing the requirement for additional import and/or export declarations when passing through multiple customs territories.   


    Current EU rules on the movement of equines between EU Member States require that the animals being moved are inspected by an official veterinarian and accompanied by a veterinary health certificate, issued on the EU TRACES system, and an Equine ID document (passport) issued by a Passport Issuing Organisation (PIO). 


    Note: The current Tripartite Agreement (TPA), which is an agreement between Ireland, the UK and France, allows for the movement and trade of horses between the three countries without undergoing veterinary inspections and without health certificates.  As the TPA is based on EU legislation, it will fall on the UK's exit from the EU. 


    Revenue NCTS Guide 


    Revenue Comprehensive Guarantee Guide 


    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 consider whether you need separate professional advice before making specific preparations.  

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