Exporting Scotch Whisky – Do I need to be WOWGR registered & approved owner?

Question

Hello,

I am director of a UK based company, & we are interested in exporting bulk & bottled scotch whisky to emerging countries like India, Middle East, Africa etc. I will be buying from the distillers premises on EX works basis, & using a freight forwarder to transport the cargo from the distillers premises to destination port. I will be grateful if you can answer the following question:

In order to able to buy from the distillers premises on Ex works basis, does my company need to be a HMRC registered & approved owner of duty suspended goods held in excise warehouses (WOWGR Owner)?

Best Regards,
Raj Shetty
+44 07809897717

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