Further to a News Release issued on 28 July 2015 advising of the introduction of AWRS, the form to apply to register for AWRS is now available on the Customs & Excise web pages.
Following changes made to the Alcoholic Liquor Duties Act 1986 which came into operation on1 June 2015, those persons involved in the wholesale supply of alcoholic drinks will be required to apply for registration by the Treasury.
The registration period for existing wholesalers begins on 1 October 2015 and runs to 31 December 2015.
AWRS is being introduced in the Island and the UK in order to help combat duty fraud in the alcoholic drinks sector, where criminals have targeted the wholesale and retail supply chains by inserting into it goods which have not borne the necessary duty, and may in some cases be counterfeit.
Those required to register are businesses which sell or arrange the sale of alcohol to other businesses at or after the point where excise duty becomes due, and even those businesses which already hold an excise authorisation (e.g. brewers) will be required to register.
In due course, from April 2017, there will be a legal requirement for anyone buying alcohol from wholesalers (such as pubs, hotels, retailers) to ensure that they only buy from wholesalers who are approved under AWRS by the Treasury or by HMRC in the UK.
More information is available in the briefing pack (Notice 1001 MAN) which is available on the Customs and Excise web pages.
Alternatively you can contact the VAT and Excise Advice Centre at Customs and Excise –
- by email – customs@gov.im
- by post: PO Box 6, Custom House, Douglas, Isle of Man, IM99 1AG
- by telephone – +44 1624 648140
