Excise Notice 2002: Alcohol Wholesaler Registration Scheme (AWRS)
This notice cancels and replaces Notice 2002 (September 2018). Details of any changes to the previous version can be found in:Paragraph 1.2
This notice explains the Alcohol Wholesaler Registration Scheme (AWRS). Certain paragraphs of this notice have the force of law under:
- The Alcoholic Liquor Duties Act 1979 (ALDA)
- The Wholesaling of Controlled Liquor Regulations 2015 (WCLR)
This notice is about the AWRS which is a requirement for anyone who sells, offers or exposes for sale or arranges to sell alcohol to other businesses on or after the point at which Excise Duty is payable, to be approved by HMRC.
Alcohol Due Diligence
The Due Diligence Exchange Ltd are industry leaders in all things due diligence. However, with the introduction of the Alcohol Wholesaler Registration Scheme ('AWRS') and HM Revenue & Customs' ('HMRC') heavy focus on the industry we currently provide high levels of assistance in the area of alcohol due diligence.
Alcohol Wholesaler Registration Scheme
This scheme was introduced by HMRC in 2015 to tackle alcohol fraud and failure to register and comply with its legal regulations, results in penalties, seizure of alcohol and/or removal of your right to trade legally in wholesale alcohol.
And from 1 April 2017, if you buy duty paid alcohol to sell from a UK wholesaler, you’ll also need to check that whoever you buy from has registered with HMRC and has an AWRS Unique Reference Number (URN).
Do your trading partners have poor credit?
The Due Diligence Exchange Ltd (DDE) team provide assistance with FITTED due diligence and corporate due diligence policies to support your AWRS application. However, the majority of our work involves supporting you with ongoing compliance, due diligence checks and policy services, plus assistance with assurance visits.
When you work with us, you will have:
- A Corporate Due Diligence Policy and related procedures in place to prevent involvement in the illicit market.
- Risk based and proportionate due diligence controls and assistance in applying the FITTED approach to all due diligence controls, as legally required.
- Accessible and orderly business records, including detailed risk analyses of all your business and trading partners.
- Reviewed your processes and supply chains and be able to confirm that you are only sourcing legitimate alcohol.
- Enhanced supply chain checks.
Unsure if you are trading legally, want to find out if you are affected or need guidance, support or more information then get in touch today!Contact Us