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Alcohol Wholesaler Registration Scheme (AWRS)

The Alcohol Wholesaler Registration Scheme will be 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 and registered as such, by HM Revenue and Customs (HMRC).

Section 2.2 of Customs Notice 2002 explains who this registration scheme will affect:

Who is affected by the scheme?

From 1 January 2016, businesses with a UK establishment who sell, offer or expose for sale or arrange to sell, alcohol to other businesses at or after the duty point must apply to HMRC for AWRS approval.

Section 2.3 says when your application must be submitted:

AWRS timeline

From 1 January 2016 to 31 March 2016 all existing alcohol wholesalers must apply for approval. New wholesalers who plan to start trading from 1 April 2016 onwards need to apply at least 45 calendar days before they intend to start trading.

Full details on this subject can be found on Excise Notice 2002:

Click here for more information on Excise Notice 2002

Here is a link to the Customs website where you can find out if you need to register:

Click here for the Customs Website

For more information or if you have an enquiry, please feel free to contact a member of our Imports Team, on 0345 309 6360, or email us at:

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