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

    However, for mares which are moving into and out of Ireland 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-exported within 24 months.  
    • Irish VAT may arise on the nomination fee.
    • An application will need to be made to the Animal and Plant Health Agency (APHA) for an Export Health Certificate (EHC) , which will be required when moving horses from the UK as a third country, to the EU.
    • An Equine ID document (passport) issued by a Passport Issuing Organisation (PIO) must also accompany the mare.  
    • 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 mare 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 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.     
    • 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.

    Note: 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. 


    Relevant Forms:

    Animal and Plant Health Agency (APHA), Export Health Certificate (EHC)

    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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