Special procedure: outward processing

Transfer of Rights and Obligations (TORO)

Information on Transfer of Rights and Obligations (TORO).

Exporters can transfer their rights and obligations to another person, but if someone other than the authorisation holder is importing the processed goods, they will need authorisation from their Customs Supervising Office. HMRC will only approve Transfer of Rights and Obligations provided the transferee fulfils the criteria and conditions for the authorisation. In general, someone who is not the exporter of goods under outward processing can import the goods with the permission of the authorisation holder.

More information on the Transfer of Rights and Obligations can be found at Transfer the rights and obligations of a customs special procedure to someone else - GOV.UK