WOWGR Approval from HMRC
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Storing alcohol in a bonded warehouse defers payment of alcohol excise duty until the point of sale. This improves business cash flow. Storage in duty-suspension requires approval from HMRC under WOWGR (Warehousekeepers and Owners of Warehoused Goods Regulations):
- What is the WOWGR?
- WOWGR application procedure to be the owner of goods in an excise warehouse.
- Pro-Leagle WOWGR application assistance and business plan preparation.
There are two main types of WOWGR approvals:
- Approval to be the owner of goods in an excise warehouse
- Approval for authorisation as an excise warehousekeeper, with approval of a premises as an excise warehouse.
Note that obtaining approval to run a bonded warehouse is complex, and not recommended for new companies. We recommend that businesses start by gaining approval to own duty-suspended alcohol in a third-party, bonded warehouse.
Assistance - from £298What is the WOWGR?
The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) were introduced by HMRC in 1993 to regulate the storage of excise goods (mainly beer, cider and spirits). Under WOWGR, UK businesses involved in such storage must register with HMRC, including:
- Warehousekeepers who manage excise warehouses.
- UK companies who store alcoholic goods in duty-suspension in a third-party excise warehouse.
If you manage a UK excise warehouse, you must ensure you are WOWGR registered. Additionally, warehousekeepers must verify the WOWGR registration status of any UK customers wishing to store excise goods.
Note that WOWGR approval is not required for the storage of duty-suspended wine, or by non-UK companies - who instead must appoint a UK duty representative.
Application Procedure
- If You wish to store alcohol in a duty-suspended state in a third-party warehouse, you must apply for permission from HMRC before beginning storage.
Applications are made on-line via the Government website. After you have applied, HMRC will request various documents and will inspect your premises to confirm that you and your business meet Fit and Proper criteria. You may only get a few days' notice. It is hence essential to prepare the required documents in advance of making your application. Pro-Leagle have a proven track-record of helping customers prepare effectively for applications for WOWGR approval.
Information that may be required:
Government Login Details
Your Unique Taxpayer Reference (UTR) and your HMRC services username and password.
Company Details
Your VAT number, EORI number and company registration number (if relevant) with proof of registered and trading addresses.
Names and National Insurance numbers (or passport numbers for non-UK directors) of all business directors.
Warehouse Details
The name/address of the warehouse where you intend to store alcohol and their HMRC approval details.
Details on how the warehouse receives, stores and ships orders of alcoholic goods.
Logistics Details
HMRC approval details for any registered consignor who transports alcohol in a duty-suspended state.
WOWGR Registration Inspection
Company Information
You may need to supply your:
- HMRC approvals
- A business plan justifying duty-suspended storage.
- Latest company accounts and funding details
- Company bank statements
- Lists of suppliers and customers
Compliance Information
Details of the records you keep in line with:
- Excise Notice 2002.
- Due diligence checks on suppliers of alcoholic goods.
- Equivalent checks on logistics partners (warehouse and transport companies).
WOWGR Assistance
- We provide you with a template WOWGR business plan for you to complete.
- We will advise you on issues that may arise from the HMRC "Fit and Proper" criteria tests.
- We advise you on additional requirements, such as Letters of Intent.
- We prepare your WOWGR due diligence policy, and carry out due diligence exercises on your supply chain.
Fixed fee service: starting from £298 depending on the nature of your business and your current level of preparation.
WOWGR Business Plan
If you are not comfortable drafting the business plan from the template provided with our assistance service, we can produce a professional plan for submission with your WOWGR application.
- We discuss your business with you in detail to ensure that HMRC will receive the requisite information.
- We advise on improving the weak points in planned operations to maximise the chances of approval.
- We produce a professional plan, with graphics, for your application.
Fixed fee service: starting from £500 depending on the nature of your business and your current level of preparation.
[Pro-Leagle's] guidance and unwavering support throughout the process were truly commendable, reflecting their utmost professionalism. Their advice was not only highly valuable but refreshingly honest. What impressed me even more was their swift response time.