Special procedure: inward processing

Transfer of Rights and Obligations (TORO)

Information on Transfer of Rights and Obligations.

Transfer of Rights and Obligations (TORO) is an approval granted by HMRC to the holder of a special procedure authorisation. It permits the transfer of some or all the rights and obligations for goods declared to that procedure to another person or company. HMRC will only approve TORO provided the transferee fulfils the criteria and conditions for the authorisation.

HMRC shall decide whether a transfer of rights and obligations may take place. If such a transfer is permitted, HMRC shall establish the conditions under which the transfer is allowed, and these should be laid down in the relevant authorisation. This is in accordance with Part 5 (42) of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

TORO doesn’t require the transferee to have a special procedure authorisation.

Importers can apply for TORO at application stage or via form SP6[SM1]  post authorisation.