AWRS101600 - Penalties and sanctions: Buying from an unapproved wholesaler - what amounts to buying from an unapproved wholesaler?

Section 103(1) of Finance (No.2) Act 2023 states a person may not buy controlled liquor wholesale from a UK person unless the UK person is an approved person in relation to the sale. A contravention occurs on the first day a person buys controlled liquor from an unapproved wholesaler.

To understand what is required from a trade buyer purchasing controlled liquor from a UK wholesaler you must read which highlights the actions and checks to satisfy the requirement.

A person must comply with their obligations as a trade buyer. If they fail to do so and buy controlled liquor from an unapproved wholesaler they are liable to a penalty.

These obligations also apply to online purchases from UK established internet wholesalers.

Example

Bob visits a wholesaler and purchases alcohol to sell in his corner shop without requesting the wholesaler’s AWRS URN or checking its validity. He later discovers that the wholesaler is not approved.

In failing to request the wholesaler’s AWRS URN and check its validity Bob has deliberately bought controlled liquor from an unapproved wholesaler.