In temporary imports of works of art authorized by the simplified procedure provided for in Article 163 of Delegated Regulation (EU) 2015/2446 (DRCAU), it is common for museums, foundations or galleries to request authorization of the special regime through the customs declaration itself (regime 53), accompanied by the form provided for this purpose.

The form under Article 163 of the RDCAU does not contemplate the possibility of authorizing a transfer of rights and obligations (TORO) or identifying assignees, as provided for in Information Note 25/2025 on transfers of rights and obligations in special regimes (TORO). https://portal.www.aeat/static_files/AEAT_Intranet/Aduanas/Normativa/notas_serv/2025/NI_25_2025.pdf

  This absence creates difficulties when, after the exhibition, the work of art is sold and the purchaser intends to release it for free circulation by means of an H1 declaration (40.53), despite not being the holder of the temporary import regime.

Both Information Note 25/2025 and the European Commission Guidelines allow us to conclude that a transfer of rights and obligations (TORO) can also be authorized with respect to simplified authorizations granted under Article 163 RDCAU. However, until such transfer has been expressly authorized, the criterion set out in the Commission Guidelines must be maintained, according to which the sale or transfer of possession or ownership of the goods does not in itself alter the ownership of the customs regime. Consequently, the holder of the temporary import continues to be responsible for the correct completion of the regime until its closure, unless there is a validly authorized TORO that transfers that responsibility. European Commission Guidelines: https://taxation-customs.ec.europa.eu/document/download/1bdaa892-93fe-4809-93e7-7ead3ea5ebb0_en?filename=TAXUD_A2_SPE_2016_001-Rev%2026-EN.pdf

Therefore, when an H1 declaration for release for free circulation (40.53) is submitted by a third party other than the holder of the temporary import regime, and there is no previously authorized TORO, the release of said declaration will be rejected, as the acquirer lacks the legitimacy to finalize a special regime of which he is not the holder, and it must be the holder of the temporary import who submits the declaration that finalizes the regime.

However, if the parties wish the acquirer to finalize the arrangement, the processing of a TORO may be admitted on a case-by-case basis, through an agreement signed by the holder of the arrangement (transferor) requesting the transfer of rights and obligations with respect to that specific operation. The authorization of said TORO would allow the assignee to submit the corresponding H1 declaration (40.53), without it being necessary to formally modify the simplified authorization initially granted under Article 163 RDCAU, since the possibility of transferring the content of the form used to grant said authorization is not part of it.

In this case, it will be essential to enter the new code in box 1203 (Supporting Document) of the import declaration 1254 “Assignment of the right to finalize the Temporary Importation of works of art with release for free circulation”.