SPE03060 - 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
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Background

Under the UK 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 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.

Under Authorised 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 Authorised Use to enable the guarantees for the actual and potential debts to be released.

For more information and examples, go to Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use).

Toro Procedure

Rights of the holder of the procedure
- to process GB goods outside the UK;
- to move the goods to the office of exit under the arrangements;
- to export the goods and benefit from the import duty calculations 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 lodge a guarantee to cover the potential debt (Not applicable unless prior import is being used or SES)
- to pay the import duty in case of customs debt incurred.
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
For more information see Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979