Customs authorisation · Special procedures

Transfer of rights and obligations — end-use TORO

Where to file the application Belgian national procedure (AGD&A)

This authorisation does not go through a European portal: it follows a Belgian national procedure, before the AGD&A (the Belgian customs and excise administration).

Period of validity 5 ans · 3 ans pour les marchandises de l'annexe 71-02 CDU-RD
Legal basis: Art. 218 UCC

Allows the rights and obligations attached to an end-use procedure to be transferred to another operator.

Why it matters: it keeps a chain moving where several parties act one after another.

What you must supply

  • TORO application form — the compulsory annexes are listed in it
  • TORO transfer document — end-use, to be used where the holder transfers all of their rights and obligations to the transferee

Guarantee

The transferee must lodge their own guarantee: they take on the obligation to pay the duty should a customs debt arise.

Considering this authorisation? We prepare the application with you, from the eligibility assessment through to the follow-up once it is granted.

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