Considerable progress in experimental studies of atomic gases in a toroidal geometry opens up novel prospects for the investigation of fundamental properties of superfluid states and creation of new configurations for atomtronic circuits. In particular, a setting with Bose-Einstein condensates loaded in a dual-ring trap suggests a possibility to consider the dynamics of tunneling between condensates with different angular momenta. Accordingly, we address the tunneling in a pair of coaxial three-dimensional (3D) ring-shaped condensates separated by a horizontal potential barrier. A truncated (finite-mode) Galerkin model and direct simulations of the underlying 3D Gross-Pitaevskii equation are used for the analysis of tunneling superflows driven by an initial imbalance in atomic populations of the rings. The superflows through the corresponding Bose-Josephson junction are strongly affected by persistent currents in the parallel rings. Josephson oscillations of the population imbalance and angular momenta in the rings are obtained for co-rotating states and non-rotating ones. On the other hand, the azimuthal structure of the tunneling flow demonstrates formation of Josephson vortices (fluxons) with zero net current through the junction for hybrid states, built of counter-rotating persistent currents in the coupled rings.PACS numbers: