Union Customs Code – Customs Special Procedures – TORO and movements of goods

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Union Customs Code – Customs Special Procedures – TORO and movements of goods
  • Transfer of rights and obligations (TORO)
  • Movements of goods
  • Usual forms of handling

This guidance note provides an overview of HMRC’s view of the Customs Special Procedures introduced as part of the Union Customs Code (UCC) with effect from 1May 2016. Please see the Union Customs Code – Customs Special Procedures – authorisation and the other guidance notes in this subtopic for an overview of the changes that are being introduced.

More information on the UCC can also be found on the European Commission website via the following link UCC – guidance documents .

Specific information on customs special procedures can be found via the Special Procedures  link.

The HMRC import / export manuals  link can be used to access HMRC’s import and export manuals.

Transfer of rights and obligations (TORO)

It is possible to either fully or partially transfer rights and obligations onto another party who fulfils the obligations stipulated for that procedure. The relevant customs authority will decide whether a TORO may take place and the conditions under which it happens. The law delegates this authority to them. If a transfer is permitted then the customs authority will be required to confirm the conditions under which the transfer is permitted. Businesses who wish to TORO need to contact their supervising office for authorisation to undertake the transfer of rights and / or obligations.

HMRC Customs Notice 3001 ; UCC , Article 218; Commission Implementing Regulation (EC) 2015/2447 , Art 266; Commission Delegated Regulation (EU) 2015/2446 (DA) 

HMRC revised their guidance on the use of TORO, due to discussions that took place in the special procedures expert group and revised guidance issued by the Commission. TORO doesn’t require the transferee to have a special procedure authorisation. There are two different procedures that can be used under TORO.

  • 1)from trader A, who holds both a

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