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