This customs information paper is about moving goods and transferring the rights and obligations (TORO).
From 1 May 2016, holders of Special Procedure authorisations need to know that under the Union Customs Code the rules for moving goods and transferring the rights and obligations (TORO) have changed.
28 April 2016
HM Revenue & Customs
Customs Information Papers
Import and export: customs declarations, duties and tariffs
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