Bramhams of Buckingham

International Horse Transport & Shipping Agent



Northern Ireland remains part of the United Kingdom, and outside of the European Union. However the protocol agreement of 2020 means that Northern Ireland also remains part of the Single Market, making the Customs Border the Irish Sea.

Brexit remains one of the most divided and talked about processes within our society today. Regardless of political sways the fact remains that for Northern Ireland there remains a tear pulling back to Great Britain and the United Union of the Kingdom, while also the pull towards the European Union and the Republic of Ireland. The risk of unrest as political sensitivities are re-negotiated poses an enormous level of anxiety and uncertainty from all sides. To better understand Brexit is to understand the staged changes and agreements of the Northern Ireland Protocol and the option of a backstop.


Northern Ireland remains part of the United Kingdom, and outside of the European Union. However the protocol agreement of 2020 means that Northern Ireland also remains part of the Single Market, making the Customs Border the Irish Sea. Therefore Northern Ireland must adhere to certain EU rules and Export Health Certificates for entry from GB into Northern Ireland remain the same as GB into the Republic of Ireland. As part of the withdraw agreement it is the UK to enforce the checks at point of entry if within Northern Ireland.

Customs rules for horses traveling between Great Britain, Northern Ireland & The Republic of Ireland are different under the current Protocol Agreement

Since the start of January we have taken legal, political, customs and accountancy advice to ensure our operations are fully compliant with the staged changes, in particular to the huge confusion surrounding transport between GB & N.Ireland.


Lord Frost who is the UK's chief negotiator surrounding the Northern Ireland Protocol wrote to our local MP Greg Smith following a meeting between ourselves to summarise three key areas of transport from Northern Ireland to Great Britain, to ensure the legality of what is commonly referred to  as "The Belfast Loophole".


Here the suggestion is simple, that only horses traveling from Northern Ireland to whom the registered owner or vendor is within the United Kingdom may travel without Health Papers, but will require customs.


This advice is in clear contrast to what is the advice while at Belfast Border Control, whom accept horses traveling from the Republic to do so without Health Papers.

Key is the keenness to avoid any hard border within the Ireland of Ireland. There is however presently a digital border imposed via the UK Government, and not supported in full by the European Union. Brexit talks are therefore on going. The current situation is unlikely to stay long term.

So what are the current rules traveling either commercially or privately between Northern Ireland & Great Britain...?


Please see the frequently asked questions

  • Are Health Papers required from GB to N.Ireland?

    Yes. Northern Ireland remains in the same health status as the Eurpean Union, whereby GBs Health Status is currently not regonised. The horse will require a blood test and and EHC document. The horse will have to go to a UK Border Control upon entry for documentary checks.

  • Are Health Papers required N.Ireland to GB?

    No. (currently)

     

    The UK respects the Health Status of the Single Market. Staged changes are coming in this respect with the next key date whereby extra paperwork is required is March 2022 as Border Controls establish in GB.

     

    Vehicles carrying horses are however required to attend a Border Control Post in N.Ireland at Port ahead of loading for basic documentary checks. Further checks as proof of destination may be done, albeit to date and to our knowledge this has not being carried out. 


  • Is there Government Support?

    Yes, there is a lot of UK Goverment Support. 


    Customs: Free to complete and no qualifications required via the TSS: Traders Suport Service. 


    Health Papers: The Goverment will subsidises the vet checks via the "Movement Assitance Scheme" *please see more details below

  • What is the Movement Assistance Scheme?

    The UK Government will subsidise the cost of the Export Health Certificate (EHC) for horses traveling from GB-N.Ireland

     

    The UK Government will pay for the Official Vet (OV) in GB to sign off the export paperwork, and also cover the cost of the Department vet for entry at a UK Border Control Post (CHEDA).

     

    The Movement Assistance Scheme does not cover the blood tests and transporters cost of producing the paperwork.

     

    It is considered fraudulent for horses to be 'pinned' on a Northern Irish address with the intention and prior knowledge for the immediate end consignor to be within the Republic of Ireland. 


  • Traders Support Service (TSS)

    The Traders Support Service (TSS) is a UK incitive designed to assist business and in particular the haulage industry in the dark art of customs.

     

    Any business with an UK EORI number can apply, and the service is absolutely free to use, open 7 days a week until 10pm. 

     

    TSS can assist and submit your customs declarations, there is now training or licences required. 

     

    It is likely the TSS will remain operational for the next couple of years while business adjust. At this stage it is unlikely they will remain on the scale they are at present. The hope is Government software and people understanding will automate and take over the current situation.

     

    The Traders Support Service is only for Export/Import between GB-N.Ireland, and does not cover the movement of goods to and from the Republic of Ireland.


  • Are Customs required N.Ireland to GB

    Mixed Messages. 

     

    Lord Frosts advice on 15th July 2021is in direct conflict to advice from HMRC, Port Operators and UK Border Control Posts. 

     

    What is clear is, horses traveling where ownership is clear and within Northern Ireland do not require customs to exit the Single Market

     

    However horses coming directly from the Republic where a change of ownership is part of a sale according to the Irish Revenue require and export declaration.

     

    Confused? You have a right to be. In essence the current rules are not governed. So is it legal for horses from the Republic to leave via Belfast to do so without customs. In our view, yes its legally, but does go against the spirit of the transition period.


  • Is VAT applicable on transport between GB-N.Ireland?

    Yes. 


    UK Hauliers:

    VAT should continue to be charged out in the standard way at a rate of 20% payable in the usual method to HMRC on your VAT return.


    EU Hauliers:

    EU VAT should be zero rated, but instead collected via your UK Customs Agent on the Bill of Landing via CIF (Certificate of Insurance & Freight). The rate is 20% payable to HMRC


  • How long before the Horse can travel to the Republic?

    The horse can travel straight away once in Northern Ireland to the Republic of Ireland. There is no min or max amount of time.


    The ownership however can not change from time of arrival in N.Ireland if sold to the Republic of Irleand for 21 days, and if from the Republic to GB via ownership in Northern Ireland for 30 days. 


  • Is there a Landbridge using the Republic of Ireland?

    Absolutely Yes. 

     

    We frequently travel horses between Northern Ireland and GB via the Ports of Dublin/Holyhead & Pembroke/Rosslare. These often are the direct routes.

     

    GB-N.Ireland: you will need to go to the HMRC Border Control and Port of Exit from GB to collect a T1 MRN, and then report shortly after disembarkation into Dublin/Rosslare to a UK Border Control for inspection and complete the T1. This movement is fully supported free of charge by the TSS. Health Papers are required, and the UK Government will not pay for the BCP inspection (CHEDA) via the Movement Assistance Scheme.

     

    N.Ireland-GB: There is no physical inspection, but in order to benefit from zero rated customs VAT liability, and export declaration should be submitted via TSS. There is no further documentary checks using the Landbridge, and no need to report to any Border Control. Health Papers on this route are however required.


***The above is a true statement of the facts based on extensive research and legal advise. We endeavour to update any changes are they arise. Advice either in writing or offered verbally is not legally bound and cannot be used in evidence in instance of trail.

Share by: