Notice: Excise Notice 2002: Alcohol Wholesaler Registration Scheme

Posted on November 30, 2015November 30, 2015 by Mark Waterhouse

Updated: Paragraph 4.5 and 13.4 amended.

The AWRS requires businesses who wholesale alcohol at or after the point at which excise duty is payable (the ‘duty point’) to be approved by HM Revenue and Customs.

Source: HMRC