Transfer of rights and obligations
Holders of authorisations for end-use of goods may transfer certain rights and obligations to a different person. Your authorisation must state that you are entitled to use this procedure. This procedure is known as a transfer of rights and obligations, or TORO.
A permission to transfer rights and obligations allows the person responsible for the procedure to transfer rights and obligations to a person that fulfils the conditions for the procedure. This person is not required to submit a customs declaration for this procedure.
This transfer of rights and obligations is not permitted when using equivalent goods.
What rights and obligations may be transferred?
The following rights may be transferred:
- The right to use goods;
- The right to move goods placed under the end-use procedure;
- The right to export goods prior to placing them under the prescribed end-use, thus eliminating any customs debt.
Any rights and obligations not transferred remain with the person responsible for the procedure.
It is possible to move goods from a company to another, without authorisation to transfer rights and obligations (see movement of goods). However, if you intend to waive certain rights and obligations associated with the goods, your authorisation for end-use must include the transfer of rights and obligations.
Movement of goods under end-use
Partial or full transfer
Rights and obligations may be fully or partially transferred (sometimes abbreviated as “Partial TORO” and “full TORO”).
In the case of a partial transfer, the consignee does not need to hold an authorisation, but must meet all the criteria for the end-use procedure. The holder of the authorisation is still responsible for ensuring that the procedure is correctly discharged, and for submitting the bill of discharge.
You may apply for a full transfer if you, the holder of the authorisation, wish to immediately discharge the procedure using a bill of discharge when the transfer is confirmed. The consignor needs an authorisation for full transfer. The consignor must hold an approved transfer request and place a guarantee.
Supplementing your authorisation
When the person applying for authorisation for end use needs to transfer rights and obligations, this should be stated in the application for authorisation for end-use. You can apply to transfer rights and obligations, once your authorisation for end-use has been approved.
Full transfer
An authorisation for full transfer of rights and obligations is required, if the holder of an authorisation to use the end-use procedure intends to sell or transfer goods imported under this procedure, and subsequently discharge the procedure using a bill of discharge. If T5 or other commercial documents have previously been used to move goods, you may need to supplement your authorisation with the right to transfer rights and obligations.
If you intend to purchase or take over goods that have been imported under the end-use procedure, you can submit a request to transfer rights and obligations and place a guarantee for the quantity or value that you intend to receive. You are not required to hold your own authorisation for end-use.
Documenting all movements
When goods are moved using a transfer of rights and obligations, there is some information that must be shared between the transferring and receiving party. There should be documentation for any moved consignment.
This can be done by using the form template under the link below. You are not required to use this form, but you are not allowed to change field numbers and the corresponding text if you do. The form should be drafted as three copies:
- For the consignor;
- For the consignee;
- For the supervising customs office of the consignee.
The form may be submitted using an online form, or by e-mail.
The person moving the goods and transferring the rights and obligations, as well as the consignee, should enter the date and time of the transfer in their records.
Find more information about mandatory information in the case of partial and full transfer respectively in the boxes below.
Documentation and responsibilities associated with partial transfers
Documentation and responsibilities associated with partial transfers
- All the fields in the form are mandatory.
- The consignee should provide information about when the goods are used for the laid down purpose (field 18 and 20 in the document) to the person transferring the rights and obligations, as well as to their supervising customs office.
- The information should be submitted prior to the deadline set out in the authorisation for end-use.
- The holder of the authorisation is responsible for submitting the bill of discharge to the customs office within 30 days of the deadline for discharging the procedure.
Documentation and responsibilities associated with full transfers
- Do not complete fields 14, 16, 17 or 18.
- The consignee should confirm when the goods are used for the laid down purpose (20 in the document) to the person transferring the rights and obligations, as well as to their supervising customs office.
- The holder of the authorisation may now discharge their part by submitting a bill of discharge to their supervising customs office.
- The consignee will then assume responsibility for discharging the procedure, subject to the same dates, procedures, commodity codes etc. that applied to the original authorisation for end-use.
- When the goods have been used for the intended end-use, the consignee should submit a bill of discharge to their supervising customs office.
Further information
The European Commission has developed a Guidance document for special procedures. They contain information about rights and obligations, and the partial and full transfer thereof. Examples of transfers of rights and obligations can be found in Annex II and V to the Guidance document.
Guidance document from the European Commission on transfers of rights and obligations.
Last updated: