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Acetyl-L-carnitine selectively enters cells and the brain through the organic cation transporter OCTN2

Carnitine acyltransferases are a family of enzymes responsible for production of acylcarnitines, and among them, they have specificities that cover fatty acids differing in chain-length, branching and other structural features, over the entire range of acyl chain lengths, depending on the cellular location and metabolic purpose, and they enable reversible shuttling of acyl groups between free CoA and carnitine

PMID 22118249

[8] detoxification of acyl groups by forming acylcarnitine, which is then excreted to prevent the accumulation of potentially toxic fatty acyl intermediates