AWRS20900 - The scheme: importers and overseas businesses

The AWRS does not extend beyond the boundaries of the UK, except in respect of the Isle of Man, which has adopted an identical scheme and whose wholesalers will appear on our register.

To import alcohol commercially into the UK, a buisiness must use the import arrangements set out in the UK Tariff.

There are, however, situations where a business may import for their own use, for example, a business importing wine from Italy and paying the duty on their own duty account. In these circumstances, there is no intermediary in the UK as the wholesaler is actually based abroad. You must check that the buyers in these cases hold evidence as to the provenance of the goods and of duty payment to assure you that the product was sourced directly from an overseas supplier and that UK duty has been accounted for.

Types of evidence include:

• a purchase invoice, and
• copies or details of the relevant HMRC document to prove duty payment