Transfer of rights and obligations (TORO)
Details what to do and responsibilities for transferring rights and obligations.
Before you transfer some or all of the rights and obligations associated with goods declared to a procedure to someone else, ensure you read transfer the rights and obligations of a customs special procedure to someone else.
Transfer of rights and obligations (TORO) is an approval granted by HMRC for the holder of a special procedure authorisation to transfer some or all of the rights and obligations for goods declared to that procedure to another person or company, referred to as the transferee.
HMRC will only approve TORO provided the transferee fulfils the criteria and conditions for the authorisation. This is in accordance with Part 5 (42) of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
A Temporary Admission authorisation holder who is looking to transfer some of all of their rights and obligations is referred to as the transferor. A transferor must always be authorised for TORO. A transferee can also apply be TORO authorised, but this is not mandatory. Whether the transferee is TORO authorised or not will impact the discharge of TA.
TORO from the holder of a Temporary Admission authorisation to a transferee who does not have an authorisation
If you’ve transferred your rights and obligations to someone who does not have an authorisation, the responsibility for the goods will remain with you as the holder of the authorisation. The transfer and your responsibility will end when the person you transferred the goods to disposes of the goods.
TORO from the holder of a Temporary Admission authorisation to a transferee who has a TORO authorisation
If you’ve transferred your rights and obligations to another person with a transfer of rights and obligations authorisation, your responsibility for the goods will end once the transfer is complete.