The first Brexit and motorsport guide – all you need to know to get from Ireland to Britain to race

If you intend to compete in Britain this year you will need to read this.

This is, so far, the most comprehensive guide to motorsport and Brexit for Republic of Ireland based competitors.

Like all Government guidelines, they are subject to change, indeed Motorsport Ireland has stated that it is looking at alternatives to those published here.

Kerry Motorsport News contacted several different organisations, including MI, Revenue and Motorcycling Ireland to get the broadest range of I current information.

At least MI and Revenue offer the same advice, for the most part, but there are other work arounds too. Motorcycling Ireland did not respond to our queries but the rules are the same for every sport and other aspects of every day life that require the temporary export and import of equipment.


“Motorsport Ireland is aware of the situation and we are working to try and find a more practical solution however the below is where things stand at present.

“Dublin Chamber of Commerce issue Carnets in Ireland and anyone can go on to their website and apply for a carnet.. In addition to the price of the Carnet there is a requirement of either a deposit or bank guarantee for 40% of the value of the goods temporarily leaving the country.

“Anyone wishing to leave Ireland with their car to compete in England, Scotland or Wales should contact Dublin Chamber of Commerce. Travel with your competition vehicle into Northern Ireland isn’t an issue as Northern Ireland is remaining within the customs union

The Dublin Chamber of Commerce has issued an information booklet that can be downloaded here.


The Revenue Department of the Irish Government offers two different forms of advise.

The first one is published here, but like all government issues, it requires a degree of patience and understanding to get  your head around what they are saying.

“Prior to 1 January 2021, goods moving between the UK and the EU were not subject to routine customs and other regulatory controls and declaration requirements. However, as a direct consequence of the UK leaving the EU, customs formalities and other regulatory requirements now apply to goods moving to, from and through Great Britain. This brings an end to the seamless trade and movement of goods we have known for years.

“Revenue has a wide range of information available on our Brexit hub and regularly issues guidance and advice in relation to a range of customs matters. Any individual or business who, having considered the information available online, needs further clarity on a customs related matter can contact Revenue for further information.

“This  query refers to goods being temporarily imported into Ireland from the UK  and also goods being temporarily exported to the UK from Ireland for sporting and musical events.

“One option is an ATA carnet which can be used in the scenario you have outlined below in place of normal customs documents and as security for charges on imports. The use of the ATA carnet is appropriate if an individual or business wishes to export goods temporarily from, for example Ireland to Great Britain. An ATA carnet applies to the following goods: 

professional equipment

goods for display or use at an exhibition, fairs or meetings

commercial samples.

ATA carnets are issued in participating countries by issuing associations, approved by the customs authority of the country concerned. The Dublin Chamber of Commerce is the national Issuing and Guaranteeing Association in Ireland under the ATA carnet scheme. Details of approved issuing associations abroad may be obtained from them.


Revenue offers an alternative to the Cartnet as outlined here.

 Another option available is to declare the goods under what is referred to as an ‘oral customs declaration’ in the Union Customs Code (UCC). An oral declaration can be used under temporary admission rules and procedures for goods being temporarily imported into Ireland. Similarly, it can be used for claiming ‘returned goods relief’ for goods that were temporarily exported to, for example, the UK and are being re-imported into Ireland. Not strictly a spoken declaration as the technically correct UCC name might suggest but, instead of submitting an electronic declaration and paying any duties arising, an individual or business can provide a completed oral declaration inventory form to Revenue at the time of exportation and importation.

“For the scenario of sports equipment temporarily exported from Ireland to UK for an event, this would mean taking the following steps:

“lodge an oral declaration for the temporary export when goods are exported to the UK i.e. inventory form forwarded to Revenue (see details below)

“lodge an oral declaration for re-import, claiming returned goods relief when these goods are being re-imported into Ireland from the UK i.e. inventory form forwarded to Revenue (see details below).

“We are currently working on guidance as to how to use the oral customs declaration for these purposes and what information should be submitted in the inventory form. This guidance will be finalised shortly and published on the Revenue website. In the meantime, to avail of the oral customs declaration option, an individual temporarily exporting sports equipment from Ireland to UK for an event should, prior to boarding the ferry:

email and request a Pre-Boarding Notification Identifier (PBN ID) for the movement of the goods

the email should include the following details :

the name of the person exporting/importing  the goods

the vehicle registration details (where applicable)

a description of the goods and their estimated value

details of the duration of stay in UK

details of the return journey (where available)*

ferry booking details

 *Where details of the return journey are known at the time of export a PBN ID can be requested in the email for the return journey also.

A copy of the email and details submitted should accompany the goods and be available for inspection by customs, if required.


Further information on the rules associated with temporary admission and returned goods relief is available on the Revenue website at the following links: Temporary Admission and Returned Goods Relief. Any queries on these processes can be directed to .


The Birmingham Chamber of Commerce is the British agent for Carnets and competitors based over there are best advised to contact them before setting out.

The Irish Revenue gave this statement:

“Finally, Revenue can only confirm the process in place for exporting goods from and importing to Ireland. You will need to contact the UK tax and customs authority, HMRC, to confirm what procedures apply for temporarily importing sports equipment into Great Britain from Ireland.

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