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.

The following obligations may be transferred:

• The obligation use the goods for the purposes laid down prior to the deadline set out in the authorisation
• The obligation to keep records
• The obligation to make the goods available for customs supervision;
• The obligation to pay customs duty on imports, if a customs debt arises due to failures to comply with customs regulations.

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.

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.

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.

Download the form Begäran om TORO i egenskap av mottagare av varor under förfarandet slutanvändning (Application for transfer of rights and obligations (ToRO) as the consignee of goods imported placed under end-use). Pdf, 826.4 kB.

Read more about transferring rights and obligations.

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.

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 box 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.

It may be submitted using an online form, or by e-mail.

Download the form Movement of goods using the transfer of rights and obligations procedure (in Swedish). Pdf, 786.1 kB.

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.

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.