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HMRC internal manual

Customs Special Procedures Manual

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions – TORO (Transfer of Rights and Obligations) and movements


Under the Union Customs Code the rules for moving goods and transferring the rights and obligations (TORO) have changed.

Transfer of rights and obligations

The rights and obligations of the holder of a procedure with regard to goods which have been placed under a special procedure (other than transit) may be fully or partially transferred to another person who fulfils the conditions laid down for the procedure concerned.

The customs authority shall decide whether a transfer of rights and obligations (as referred to in Article 218 of the Code) may take place. If such a transfer is permitted, the customs authority shall establish the conditions under which the transfer is allowed and these should be laid down in the relevant authorisation.

The TORO does not require any further authorisation because the rights and obligations which may be transferred have already been established in accordance with the original authorisation (for the goods placed under a special procedure). In addition TORO does not require any subsequent customs declaration for the same procedure. You therefore need to ensure that you receive evidence of discharge from the person who you have transferred the rights or obligations to that the liability has been discharged

T5 control copy cannot be used for the transfer of rights and obligations with regards to transactions which start after 30 April 2016.

Under End-use you may only transfer the obligations as the right to duty relief has already been claimed at import. You should ensure that you have adequate evidence of assignment to End-use to enable the guarantees for the actual and potential debts to be released.

For more information and examples, go to Special Procedures Guidance (PDF 304KB).


In specific cases, goods placed under a special procedure other than transit or in a free zone may be moved between different places in the customs territory of the Union.

UCC allows movement within the scope of one special procedure authorisation as well as between two authorisations holders apart from End-use relief information about movement must be provided in the records. Additional customs formalities regarding the movement of goods are not required.

Under Article 219 UCC, there must be a physical movement of goods, meaning a movement of goods between different places in the customs territory of the Union. This is not necessarily the case when a transfer of rights and obligations is permitted. The overall aim of Article 219 UCC is to reduce, as far as possible, the use of the external transit procedure.

Please refer to Special Procedures Notice 3001.

Example 1

Company A imports to Inward Processing (IP) and sends goods to Company B, also authorised for Inward Processing.

This is not a TORO but a movement.

Company A may discharge their liability if Company B makes a declaration to Inward Processing and Company A receives details of that declaration and notes it in their records and also on their bill of discharge.

The declaration could be by entry in records or a standard customs declaration. Company B discharges his liability by making a standard declaration either to free circulation or re-export which is noted in his records and his bill of discharge.

Example 2

Company A imports to IP and then enters the goods to Customs Warehousing (CW).

This is not a TORO but a movement.

Company A can only discharge their IP liability when the goods move to the customs warehouse if a declaration is made to Customs Warehousing by the holder of the procedure/holder of the customs warehouse authorisation (depending on the type of customs warehouse).

In the situation above if Company A imports to IP and then enters the goods to Customs Warehousing. Company B removes goods from the customs warehouse to their own Inward Processing authorisation.

This will discharge Company A liability as long as a declaration is made from the warehouse to Company B’s IP authorisation and noted in the records of Company A and on their bill of discharge. This is also not a TORO.

So for movements between the same type of authorisations ie IP to IP, CW to CW TORO may apply if the transferee doesn’t hold an authorisation but is named in the holder of the authorisations approval.

If the transferee holds their own authorisation or the procedures are different ie IP to CW, and the transferor of the goods wishes to discharge their liability then as long as a customs declaration is made by the transferee this will discharge the transferor’s liability. For customs warehouse to customs warehouse a declaration must be made by both transferee and transferor.

These are movements not TORO.

Example 3

Under End-use relief - to move goods between 2 parties there must always be a TORO. You cannot move goods between 2 End-use authorisation holders and discharge liability by making customs declarations as only one customs declaration is permitted at import and only the obligations can be transferred.

Example 4

Companies may wish to enter goods to external transit to move goods this will discharge their liability as transit is a special procedure as long as evidence is held that the transit movement had been discharged.


Toro Procedure

Rights of the holder of the procedure:

  • to process the Union goods outside the EU;
  • to move the goods to the office of exit under the arrangements;
  • to export the goods and benefit from the import duty calculations, as per Delegating Act (2446/15) Article 75, applying to the processed products or replacements products, resulting from Outward Processing Relief (OPR) procedure.

Obligations of the holder of the procedure:

  • to process the goods as per the authorisation conditions within the period of discharge (through-put period);
  • to keep records;
  • to keep the goods available for customs supervision;
  • to declare the goods to the correct CPC on export, which properly identifies the goods;
  • to declare the goods to the correct CPC on import, which properly identifies the goods;
  • to complete an INF2 on export if necessary and ensure that this is authenticated by customs; (This is essential where the office of placement and discharge are in another MS.)
  • to provide an authenticated INF2 for these goods, as necessary on re-import; (This is essential where the office of placement and discharge are in another MS.)
  • to lodge a guarantee to cover the potential debt, as per Article 89 UCC; (Not applicable unless prior import is being used or SES.)
  • to pay the import duty in case of customs debt incurred based on Article 79 UCC.

Record keeping requirements for the procedure

The information contained below must be submitted to the transferee and should be available for inspection by HMRC. You may wish to the use the form SP6 for this purpose, but adapt it for inward processing.

  • EORI number and the name and address of the transferor and the transferee;
  • Number of the OPR authorisation and the indication of ‘Inward Processing TORO’;
  • Packages and description of goods;
  • Marks and numbers of goods;
  • TARIC Codes (exported goods and processed goods);
  • Gross mass;
  • Net mass;
  • MRN of the OPR customs declaration;
  • Supplementary Units;
  • Supervising customs office and, if required, any other competent customs office;
  • Date and time of the TORO;
  • Rate of yield to be used;
  • Date by which the procedure must be discharged
  • Details of any INF2 issued and the original authenticated copy ready for presentation on re-import.

For more information see: Special Procedures Guidance (PDF 304KB).