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Special regimes:Authorisation of transfer of rights and obligations at final destination (TORO)

General data

Designation

Special regimes:Authorisation of transfer of rights and obligations at final destination (TORO)

Type of procedure

Customs

Subject

Customs

Object

Authorisation.Authorisation procedure for the transfer of goods at final destination

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Company

Place of presentation

Online.

Tax Agency Offices

Documentation

Documentation required by the regulations.

Phases of the procedure/service

Submission of application by the interested party.

Verification of compliance with the requirements for obtaining the corresponding authorisation.

Agreement of the competent body to concede or deny the requested authorisation.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

Tax Agency

Resources

Replenishment.Deadline:One month.Potentially, before the office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim.Deadline:One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations