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There is usually 2 entry fees for a WRC event. One being for entrants who display the event sponsors logos on their cars and a more expensive fee for those that don't.
The factory teams usually choose to pay the more expensive fee so they don't to have to display logos that may cover up, and also conflict, with their own sponsors livery.
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Entry fees for private entrants vary and are all detailed in the event regulations which will be found on each event's website.
The WRC teams and FIA Championship entrants pay a fixed fee to each organiser, set by the FIA and paid to the organiser.