VAT Exemption for Temporary Admission

Important information for breeders ahead of the upcoming covering season regarding coverings overseas.

It is possible to import a horse for breeding under the temporary admission procedure using the H38f declaration without the requirement for a security deposit.

The waiver of the security deposit for breeding and training applies only to pure-bred horses. 

The H38f should include the following codes in Data Element 2/3: 

• Breeding Code         1H03 

The following supporting documents should be uploaded on AIS when the H38f is submitted: 

• A copy of the horse’s passport is required for the temporary admission of a horse for any of the above activities.
• Breeding – evidence that there is an agreement/contract for the service. This evidence could be satisfied by a copy of the agreement or contract (details of fee amounts are not required) which includes the details listed below or a letter issued on the headed paper of the service provider that includes: 
  • identification of the horse e.g., passport number
  • names and addresses of both parties (horse owner and stud farm/trainer)
  • location of service
  • length of time
  • signatures of both parties

For more information read the full Revenue form by clicking here or email Customs Relief Unit: customsreliefs@revenue.ie