Special procedures: Authorisation for transfer of rights and obligations at end-use (TORO)
General Details
Denomination
Special procedures: Authorisation for transfer of rights and obligations at end-use (TORO)
Procedure type
Customs
Subject
Customs
Purpose
The TORO authorization allows the transferee operator to receive goods already released for free circulation under the end-use regime of the transferor operator through the transfer of rights and obligations provided for in article 218 of the Union Customs Code.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for 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
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
Replacement. Term: One month. On an optional basis, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim. Term: 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 directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing