• A UK-based trainer travelling a horse to run at a racemeeting in Ireland.

    • 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 horse or the person transporting the horse e.g. a shipping agent.
    • Duty and VAT will not be payable as long as the horse is re-exported within 24 months.
    • 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 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 horse 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:

    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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