Long chain fatty acid is transported into inner mitochondria membrane by

Acyl carnitine  Activated long chain fatty acid (acyl CoA) cannot penetrate the inner mitochondrial membrane. Acyl group of acyl CoA is transferred to carnitine, resulting in the formation of acylcarnitine. Acylcarnitine is then transported across the inner mitochondrial membrane into the mitochondrial matrix by translocase. Once inside the mitochondrion, an acyl group of acylcarnitine is transferred back to CoA, resulting in the formation of acyl-CoA which undergoes β -oxidation.