WOWGR Application Assistance
Get approved under HMRC's Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR)
Need to run an excise warehouse? We guide you from business plan to HMRC interview - fast, compliant, and fixed-fee.
An Introduction to the WOWGR
Interested in operating an excise warehouse in the UK? You’ll need WOWGR approval.
An excise warehouse is a place of security approved by HMRC where goods liable for excise duty, such as alcohol, can be stored without payment of the duty (under duty-suspension).
HMRC’s Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) act as a gatekeeper. WOWGR ensures excise warehouses store alcohol legally and securely - and that only compliant businesses get approval.
You must register if your business plans to manage an excise warehouse holding excise goods, such as alcohol, under duty suspension.
Do I need WOWGR approval?
- From 3 March 2025: Your business may store alcohol in a third-party excise warehouse without additional approval.
- From 3 March 2025: Non-UK established businesses do not need to appoint a duty representative to store alcohol in a third-party UK excise warehouse.
- From 1 February 2025: If you business holds duty-suspended alcohol on your production premises as part of the production process Alcoholic Products Producer Approval (APPA) is sufficient and separate WOWGR approval is not obligatory.
- A business planning to move alcohol under duty suspension requires separate approval as a registered consignor .
Non-compliance risks: Not registering or failing to comply can result in serious fines or even criminal penalties.
Interested in the 2025 legal changes to WOWGR? Read our article on where now for WOWGR?.
We provide a full WOWGR application service. We’ll write or review your business plan, prepare your due diligence policy, and help complete all forms - including the site plan. We also provide premises guarantee guidance. Fixed-fee service. Fast turnaround. HMRC query support included.
Your WOWGR Application: Step-by-Step
We'll guide you through the application process for WOWGR approval
HMRC uses your application to check if your business, and its managers, are fit and proper. They’ll review:
- Your comprehensive business plan justifying duty-suspended storage.
- Detailed warehouse security and health and safety measures and layout plans.
- Your due diligence policy and procedures for managing customers.
- Evidence of robust record-keeping systems.
- Financial guarantees and insurance arrangements.
- Staff training records and operational procedures.
We help you complete the required forms:
We'll handle the hard part: navigating HMRC’s forms and avoiding common rejection points. Form EX61 registers your business as a warehousekeeper. EX68 registers your warehouse. Get either wrong, and your application stalls. We make sure both are watertight before submission.
Form EX61 . This form is used to apply for registration as an authorised excise warehousekeeper.
- Personal, business, and warehouse details are required as well as your past excise activities.
- Each warehouse needs separate approval, requiring an EX68 form alongside the EX61 form (see below).
Form EX68 . This form is used to approve the physical warehouse location where duty-suspended goods will be stored .
In addition to personal, business and warehouse details you will need to give:
- Site plans (3 copies).
- Details of the types of alcohol to be stored and operations to be carried out (e.g., bottling, packing and labelling).
- Inventory management and accounting system details.
- Confirmation of whether you have prepared a Health and Safety risk assessment.
- Details of your premises guarantee.
- This is a financial guarantee issued by an approved financial institution that ensures that the duties on excise goods stored in the warehouse are covered in case of any issues or irregularities.
- From 1 January 2021 a premises guarantee is no longer obligatory.
- HMRC may, however, require a guarantee if they consider there is a risk to revenue. The guarantee amount is determined by HMRC based on the potential duty due on the average end-of-month stock-holding.
- Where a guarantee is required, the minimum level of security for new warehouses is £250,000.
- Details of your intended throughput:
- Prior to 1 June 2022: throughput limits were obligatory. A potential duty liability of at least £500,000 for average monthly stockholding, and a duty liability of at least £2 million for annual throughput, were required.
- Post 1 June 2022, these hard limits no longer apply. You must, however, be able to demonstrate that there is an economic need to store goods under duty suspension, and that you will have enough business to run the warehouse as a viable going concern
Timeline:
- Send your completed EX61 and EX68 forms simultaneously to the addresses detailed on the forms.
- HMRC will usually contact you within 1–2 weeks to request documents and arrange an interview.
- HMRC will carry out a site visit to verify premises security and suitability.
- You’ll typically get a decision within 45 days of submission, but complex or higher-risk cases may take several months.
- Tip: Have all documents ready before applying, or tight deadlines may force you to withdraw and reapply.
Your WOWGR Business Plan
We can review your draft plan - or write it from scratch.
A weak plan is a key reason applications are rejected. We don’t just review a plan - we rebuild it to HMRC standards.
Your business plan should clearly demonstrate your commercial credibility, operational controls, and compliance awareness. It should include:
- Business model: What type of excise goods (e.g. wine, beer, spirits) you will store, and who your target customers are (e.g. on-trade, wholesalers, export).
- Justification of duty-suspension: You must justify why holding alcohol under duty-suspensions is necessary for your business model.
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Logistics: including:
- Named transport providers.
- How goods will be moved (incoterms, EMCS if applicable).
- Where and how duty-suspended stock will be stored.
- How you will manage customs and excise compliance.
- Letters of intent: Provide letters of intent or contracts from transporters and customers to demonstrate commercial viability.
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Financials: including:
- Source of startup capital.
- Business bank account details.
- 12-month profit and loss forecast.
- Cash flow considerations, credit terms, and VAT/excise treatment.
Our help:
Experienced traders: Use our template - we’ll review and refine your draft.
New to the trade? We’ll create your plan based on your answers to a few simple questions.
Your WOWGR Due Diligence Policy
We prepare your HMRC-compliant due diligence policy.
Most applicants submit generic policies. That’s why they fail. Ours are tailored, risk-ranked, and tested against typical HMRC queries.
HMRC expects all WOWGR applicants to demonstrate that they actively assess the legitimacy and risk profile of their suppliers and customers - especially in the context of duty-suspended goods.
Our policy goes beyond box-ticking. It provides a risk-based framework for verifying trade partners and documenting your decisions in line with Excise Notice 196 and Excise Notice 206 .
We will explain how to check:
- Business identity: Confirm company registration (Companies House) and HMRC references (VAT, EORI). Check that business names, trading addresses, phone numbers, and emails match these records.
- Excise registration status: Confirm appropriate HMRC excise registrations (AWRS, WOWGR, EMCS etc.)
- Financial credibility: Review public accounts, credit scores, or bank references to assess solvency and trading history.
- Trading volumes: Check that requested throughput matches a customer's stated activity.
- Supply chain transparency: Identify origin of goods, including who owns them. Ensure storage by owner only.
We also complete sample due diligence checks for the businesses name in your letters of intent.
Our Services & Fees
We are WOWGR specialists offering tailored, fixed-fee support with a fast turnaround.
Standard WOWGR Application Assistance – £599. This service includes:
- Review of the draft business plan that you will prepare using our template.
- Preparation of your due diligence policy and sample checks.
- Advice on supporting documents.
- Interview preparation and HMRC query support.
Business Plan Preparation – £349:
If you’re just starting out, we’ll write your business plan from scratch based on your answers and any branding you’ve developed (e.g., website, social media).
We'll prepare a detailed draft plan and revise it with your feedback.
Extras – £99 each:
If you have a to-scale plan of the premises (from a lease or planning document) we can prepare an HMRC-compliant site plan.
Need a health and safety risk assessment? We can prepare one on your behalf.
Want to discuss your application?