Transfer the rights and obligations of a customs special procedure to someone else
Source: gov.uk (2025-02-03)

Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.

You can transfer some or all of the rights and obligations of the procedure to someone else if you have an authorisation for one of the following:
- inward processing
- outward processing
- authorised use (in Northern Ireland, authorised use is referred to as end use)
- Temporary Admission
- Freeport customs special procedure
Before you can transfer

Before you make the transfer you’ll need to:

Agree with the person you are transferring to, which rights and obligations are to be transferred and who will be responsible for any debt. The person responsible will need to get a guarantee or guarantee waiver.

Apply to transfer, telling us which rights and obligations are to be transferred and showing an economic need.

Get our approval.

There are 2 types of transfer of rights and obligations from the holder of a special procedure authorisation. You can transfer rights and obligations to someone who has either:
- no authorisation to receive a transfer of rights and obligations but they may hold an authorisation for a special procedure
- a transfer of rights and obligations authorisation
If you transfer to someone who does not hold an authorisation to receive a transfer of rights and obligations

We’ll check that they can meet and maintain the rights and obligations being transferred.

You cannot make a transfer in either direction if it’s between operators in Great Britain (England, Scotland and Wales) and Northern Ireland.

Rights and obligations you can transfer

If the person you’re transferring to has:
- no authorisation of any type — either some or all of the rights and obligations can be transferred
- a transfer of rights and obligations authorisation — all rights and obligations must be transferred
To transfer rights and obligations you’ll need to hold a special procedure authorisation. Although you do not need to hold this to receive the transfer, you’ll still need to meet the eligibility criteria for the authorisation.

Rights

You can transfer the following rights:
- process or use non-UK goods in the UK or to export UK goods for processing outside the UK
- move goods to the office of exit from the UK under the authorisation which placed those goods in a special procedure
- re-export goods from the UK or to export goods under outward processing and to benefit from the import duty calculations on their return
Obligations

You can transfer the following obligations:
- process the goods within the time limit specified in the authorisation
- keep records
- keep goods available for customs supervision
- correctly declare the goods at import and export
- outward processing ― if you’re transferring between Northern Ireland operators you’ll need to add details of any standardised exchange of information using the EU Trader Portal
- lodge a guarantee if needed
- pay any duty due
What you need

When making a transfer you must make sure that:
- the person you’re transferring to can meet the conditions for the customs procedure set out by your supervising office and can comply with our requirements for using a transfer of rights and obligations authorisation
- you transfer rights for the same special procedure, not between different ones
If the person you’re transferring to has a transfer of rights and obligations authorisation, they have to provide information about:
- ending the customs procedure
- any further transfer
Applying for a guarantee

You may need a customs comprehensive guarantee (https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts) in place before you transfer your rights and obligations. You should agree who will have the guarantee and make sure all arrangements are in place before the transfer happens.

If the person you are transferring to:
- already has a guarantee or guarantee waiver (https://www.gov.uk/guidance/check-if-you-can-get-a-guarantee-waiver-for-a-duty-deferment-account-in-great-britain) — they can use it to cover any debt payments
- does not have a guarantee or guarantee waiver — then you must have one or hold an authorisation which includes a guarantee waiver (such as Authorised Economic Operator (https://www.gov.uk/guidance/apply-for-authorised-economic-operator-status) status)
Records you need to keep

You or the person receiving the goods must keep records of:
- names and addresses of both parties and their EORI numbers
- details of special procedures authorisations held and any transfer of rights and obligations authorisation approvals
- description of the goods
- commodity codes for the goods
- type and number of packages
- shipping marks and numbers on goods (for example, package numbers and container numbers)
- gross mass
- net mass
- supplementary units (any appropriate alternative units of measurement for the goods such as litres and cubic metres)
- details of any processing or changes already made to the goods
- the Movement Reference Number (MRN) of the declaration
- the supervising office of the authorisation holder and any other customs office involved
- date and time of the transfer of rights and obligations authorisation
- rate of yield to be used — where appropriate
- date by which the procedure must be discharged — where appropriate
- details of any standardised exchange of information using the EU Trader Portal if you’re a Northern Ireland operator
How to apply

There are 2 ways to apply for authorisation to transfer your rights and obligations. You can either apply:
- when you apply for your special procedure authorisation (https://www.gov.uk/guidance/pay-less-or-no-duty-on-goods-you-store-process-repair-or-temporarily-use)
- after you have been authorised for a special procedure
To apply after you’ve been authorised for a special procedure, you’ll need to:

Download and save the form ‘Transfer of rights and obligations (SP6)’ on your computer.

Print and fill in the form.

Send it to the supervising office for the special procedure authorisation — you can either post the form or scan and attach it to an email.

Check the section ‘what to do now’ on the form for contact details. If you’re attaching the form to an email you’ll need to add ‘SP6: Application for TORO’ in the subject.

The SP6 form is also used to support the transfer of goods. You should complete this to include all the necessary information that is required between yourself and the person receiving the goods.

(https://assets.publishing.service.gov.uk/media/6425da5160a35e000c0cb296/Transfer_of_rights_and_obligations_-_form_SP6.pdf)

Transfer of rights and obligations (SP6) (https://assets.publishing.service.gov.uk/media/6425da5160a35e000c0cb296/Transfer_of_rights_and_obligations_-_form_SP6.pdf)

PDF, 284 KB, 5 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Read the accessibility statement for HMRC forms (https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms).

It may not work if you try to open it in your internet browser. If the form does not open, then contact the Online services helpdesks (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk) for more help.

After you apply

You’ll receive a letter telling you if we’ve approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

After you’re authorised

Inward processing

You can move goods entered into inward processing under transfer of rights and obligations if the person you’re transferring to has our approval to receive such goods.

If you move goods to another inward processing authorisation holder and discharge your inward processing liability, check the guidance on moving processed or repaired goods into free circulation or re-exporting them (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them).

Transfers to those with authorisation — inward processing

If you’ve transferred your rights and obligations to another person with a transfer of rights and obligations authorisation you must send the bill of discharge form with the details of the transfer to your supervising office.

The person who receives the goods will also need to:

Complete a bill of discharge form (https://www.gov.uk/guidance/declare-your-goods-to-end-use-and-completing-end-use).

Send it to the supervising office.

Transfers to those without authorisation — inward processing

If you’ve transferred your rights and obligations to someone who does not hold an authorisation, you’ll need to:

Get evidence that the goods have been removed from inward processing.

Submit a bill of discharge form.

Your records must identify the location of the goods at all times.

Outward processing

You can transfer your rights and obligations to another person, but if someone other than the authorisation holder is importing the processed goods you’ll need authorisation from your supervising office.

Temporary Admission

You can discharge your liability by moving the goods to another Temporary Admission authorisation holder if you wish.

The other person must:

Submit a full import or export declaration, using procedure code 5353, with an appropriate Additional Procedure code — find appropriate additional procedure codes in additional procedure code D-series (appendix 2A) (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds).

Give you evidence of that import or export declaration being accepted.

You’ll need to:

Receive the evidence that the import or export declaration was accepted.

Note your commercial records.

Then move the goods.

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 will end when the person you transferred to disposes of the goods.

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.

Authorised use

Authorised use is called end use in Northern Ireland.

You can transfer your obligations to:
- assign the goods to the prescribed authorised use, within the discharge period
- keep records
- keep the goods available for customs supervision
- pay the import duty for any customs debt incurred
You can transfer your rights to use, move or export goods to end a customs debt as long as we approve it.

If you’ve transferred your rights and obligations to someone who does not hold an authorisation, you must submit a bill of discharge form when you receive evidence that the goods have been put to the authorised use or the procedure has been discharged.

If you’ve transferred your rights and obligations to another person with a transfer of rights and obligations authorisation, you must send the supervising office the details of the transfer on your bill of discharge form. The person who received the goods must complete a bill of discharge form when the goods are put to the authorised use and send it to their supervising office.

Freeport customs special procedure

You can transfer your rights and obligations, but the person you’re transferring to must process the goods within the period set out in your authorisation conditions.

If you’re the person receiving the transfer you must:
- keep the goods available for customs supervision or examination, if relevant
- keep records for a minimum of 5 years after the discharge of the goods from the Freeport customs special procedure
- make these records available to the supervising office upon request
- declare the goods appropriately out of the Freeport customs special procedure — for example, re-export and free circulation
- have a guarantee to cover any potential debt ― unless we have told you that you do not need one
- work out any duties that may be payable on discharge
- pay import duty where there is a customs debt on discharge from the Freeport customs special procedure
- follow all other customs rules for the movement of goods, storage of goods, and processing of goods (https://www.gov.uk/guidance/apply-to-use-the-freeport-customs-special-procedure) in a Freeport customs site