Transfer of rights and obligations (TORO)
Information about the transfer of rights and obligations for Freeports.
A business that is authorised for a customs special procedure can transfer to another business some or all of its rights and obligations in respect of goods it has declared to that procedure, in accordance with Part 5 (42) of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. The business transferring their rights and obligations must also be authorised for TORO. The business to which the rights and obligations are being transferred does not necessarily have to be authorised for either a customs special procedure or TORO.
For example, where all rights and obligations are transferred under the TORO provisions, the business making the transfer no longer has the right under their authorisation to process or export the goods in question. They also no longer have an obligation to make any further declaration in respect of the goods.
Read more information on transferring the rights and obligations of a customs special procedure to someone else.