- The note updates the TORO procedure for transfer of rights and obligations in special customs regimes, replacing NI GA 25/2025 and NI GA 01/2018.
- It clarifies that the procedure applies only to total transfers affecting goods released for free circulation under end-use.
- It states that the transferor’s responsibility ends when the transferee receives the goods and they are included in the TORO authorization, matching the date/time in box 15 of the TORO document.
- To improve control in transfers carried out only in Spain, the transferee’s supervising customs office must inform the transferor’s supervising office through MOG once it receives the TORO copy.
- The note is based on Articles 218 of the Union Customs Code and 266 of the implementing regulation, which allow customs-authorized transfers under specified conditions.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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