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A Guide to the Alcohol Wholesaler Registration Scheme
The Alcohol Wholesaler Registration Scheme (AWRS) requires any wholesaler with an establishment in the UK that sells, offers or arranges to sell alcohol to trade buyers on or after the point at which Excise Duty is payable to be registered and approved by HM Revenue and Customs (HMRC).
The AWRS was introduced in April 2017 to tackle the fraudulent sale of alcohol.
HMRC maintains a register of approved wholesalers. Any trade buyer that purchases alcohol from a wholesaler in order to resell it must make certain checks to ensure that the wholesaler is registered. It is an offence to buy alcohol from an unapproved wholesaler.
This factsheet outlines how the AWRS operates, the approval and registration process and wholesalers’ obligations under the scheme. It also explains the obligations of trade buyers that purchase alcohol from wholesalers.
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