Types of Transfer of Rights and Obligations
Information on the types of Transfer of Rights and Obligations.
There are 2 types of TORO from the holder of a special procedure authorisation to someone who has either:
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TORO from the holder of an inward processing authorisation to a transferee who doesn’t have any TORO authorisation.
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TORO from the holder of an inward processing authorisation to a transferee who has a TORO authorisation.
Transfer of Rights and Obligations from the holder of an IP authorisation to a transferee who does not have any authorisation
The transferee doesn’t have any authorisation relating to TORO. In this case the holder of the IP authorisation needs to provide information about the discharge of the procedure in their bill of discharge. This requires in many cases exchange of commercially sensitive information between the subsequent transferee(s) and the holder of the IP authorisation, The transferee does not have an obligation to provide information about the discharge of the procedure to customs. This type of TORO can be used both for partial and full TORO.
Transfer of Rights and Obligations from the holder of an IP authorisation to a transferee who has a Transfer of Rights and Obligations authorisation
The transferee needs to be granted a TORO authorisation before any TORO can take place. In this case the holder of an IP authorisation needs to provide information on the TORO in their bill of discharge or, where a bill of discharge is not required, in the transferor records. There’s no need to exchange sensitive information between the transferee(s) and the holder of the IP authorisation. The transferee must provide information on the discharge or on a subsequent TORO to customs office.
Transferring the personal rights to another person
Some ‘personal’ rights and obligations cannot be transferred, such as:
Authorise Economy Operator Customs status or providing the necessary assurance of the proper conduct of the operations.
Allowing Transfer of Rights and Obligations in reverse
If a processor asks for and is authorised to make a TORO to a third party, once processing is finalised, there can be a TORO back to the original authorisation holder for them to dispose of the processed products. In addition, if the authorisation holder cannot process goods and passes them onto a third party under a TORO and that person for whatever reason cannot process the goods a TORO can be the subject of a possible further TORO.
More information on TORO can be found at Transfer the rights and obligations of a customs special procedure to someone else - GOV.UK
https://www.legislation.gov.uk/uksi/2018/1249/regulation/42/made