Excise duty drawback is a refund of UK excise duty and is made when goods have not and will not be consumed in the UK. If you purchase UK excise duty paid goods and wish them dispatched to another EU country, or exported outside the EU, or destroyed, this is possible subject to you meeting the conditions and requirements set out by HM Revenue & Customs in Notice 207 – Excise Duty Drawback.

Non compliance of the drawback system can result in your claim being refused. SWL are experts in how the drawback scheme works,we can advise on eligible claimants, eligible goods, notice of intention (NOI), drawback processing centre (DPC), export declaration on CHIEF, accompanying documentation, supportive evidence requirements.

For more information contact SWL or the HMRC National Advice Service (0845 010 9000)

Stands for Warehousekeepers and Owners of Warehoused Goods Regulations.

To store or trade in Duty Suspended Beers & Spirits in a UK bonded you are required to be WOWGR registered with HMRC.

Without a valid WOWGR you will only be able to store Wine (Duty Suspended) any other goods will have to have Duty Paid status.

Without a valid WOWGR you can import Duty Suspended Beer & Spirits and convert them to Duty Paid status for storage by paying the required UK Excise Duty on arrival at SWL, under the 72 hour rule, failure to comply will result in seizure and forfeiture of the goods to HMRC.

WOWGR is only available to UK registered companies, non UK based companies will require a UK company with a valid WOWGR to act as their UK Duty Representative.

For more information contact SWL or the HMRC National Advice Service (0845 010 9000)

UK Duty Stamps are required to be affixed to all bottles of spirits/wine with a strength of 30% alcohol by volume or more, with a capacity of 35cl or more, if removed into home use for sale within the UK.

UKDS affixed to the above specification of bottles of spirits/wine,
must be removed/obliterated/destroyed before the goods an be exported to another EU member state or to a country outside of the EU.

Non compliance of UKDS regulations can result in large financial penalties and a criminal conviction.

SWL are approved by HMRC for the immediate removal of UKDS, and acquisition/affixing of freestanding stamps, we comply fully with recording keeping requirements.

For more information contact SWL or the HMRC National Advice Service (0845 010 9000)

In order for non UK based company to store or trade in Duty Suspended Beer & Spirits in a UK bonded warehouse, then under HMRC WOWGR regulations, the overseas company need UK Duty Representative status with a UK WOWGR registered trader, as WOWGR licences can only be given to UK companies.

SWL are able to act as a UK Duty Representative, subject to certain criteria being met.

UK Duty Rep status is not available to overseas companies who have principle officers who reside in the UK, or have directorships of any UK registered company.

To apply for a UK Duty Representative account please contact our sales@seabrookwarehousing.com

Duty Deferment Scheme is about how to defer paying HM Revenue & Customs charges due on:

Imports, or removal from a customs or an excise warehouse. By deferring, you delay payment until a later prescribed payment day. You can defer payment if you are: an importer, an owner of goods in warehouse, or an agent (including warehousekeepers) who enters goods for importers or owners, and are approved and hold a Deferment Approval Number (DAN) which identifies your duty deferment account.

The main benefits of duty deferment are:

1. You delay paying the charges for an average of 30 days
2. You do not have to pay immediately each time you want to clear your goods. By inserting your Deferment Approval Number (DAN) on import entry documentation you can settle a month’s charges with a single payment using the convenience of direct debit.
3. HMRC can normally clear your goods more quickly because they do not have to handle payments for each transaction.

For more information regarding setting-up a duty deferment scheme contact SWL or the HMRC National Advice Service (0845 010 9000)

SWL offer clients use of our ESCROW facility for sales & purchases in UK Pounds (£), US Dollars ($) and Euros (€).

This service offers security when stock is traded within our warehouse, being neutral SWL are in control of both the stock on behalf of the seller & money on behalf of the buyer, we only release both stock & money at the same time once both parties are satisfied and confirm release of their part of the transaction.

Escrow is perfect for international deals to enquire about the terms of SWL’s escrow facility please contact tanner@seabrookgroup.com

SWL offer clients expertise & experience in the following processes on stock stored at our warehouses.

Striplabeling
Importer labels that need affixing to cases &/or bottles to enable import into specific countries.

Labels
We can removeor replace case &/or bottle labels.

ID Removal
When can remove upon req uest packaging ID labels on pallets, cases &/or bottles.

Promotions
We can remove or affix promotional material such as collars, labels, price marking etc..

Repacking
We can repack into client supplied or plain carton/cases.

SWL have experience and expertise in all forms of the following:

Certificates of Age
We able to provide HMRC approved Certs Of Age, which are required for imports of Spirits into many countries around the world, on stock which are held in our warehouses.

Certificates of Origin
Subject to commodity & supplier evidence we are able to provide Cert of Origin issues via the Chamber of Commerce.

EUR1, T1 & T2
Subject to criteria we are able to obtain these documents.

Bills of Lading/Waybill
We fully liaise with clients to ensure draft documents are approved and their issue/release are controlled.

Letters of Credit
We assist clients to ensure all requirements on issued LofC are met.

SWL’s Stock Online System (SOS) is available to all customers, access to the system is free of charge.

SOS is a live system linked into our DELTA Warehouse Management System provide live online stock status.

SOS also supplies the following reports :

• Both Current and Historical
• By Product Code and Order No.
• Rotation No
• Stock Valuation

To apply for an account to access SOS please click here.

EDI (Electronic Data Interchange) is very easy to understand. There really are only two things you need to know.

First, EDI replaces paper-based documents with electronic ones. Second, the data in a document is transmitted in a standardised format so that both the sender and the receiver can accurately read the document. Hence, the term Electronic Data Interchange or EDI.

Business can be conducted more quickly as the electronic documents can be automatically integrated into other business systems. As the data quality is higher, it speeds up the entire transaction process as there are less occasions where errors arise and work has to be done again.

The benefit of EDI is that it is a computer-to-computer exchange with minimal or no human input. Standard business documents can be exchanged between companies electronically. Without the need to re-key information, data errors are significantly reduced or totally eliminated. Many business processes become more efficient as paper handling is removed.

EDI is essentially a data processing concept that is independent of communications protocols and transmission media. This allows organisations to exchange electronic documents with other organisations anywhere in the world as long as they support the same EDI standards just as easily as exchanging the information within their own organisation. If you use EDI to transmit your orders, please contact us to establish if your system can interface with SWL’s.

SWL are not just a bonded warehouse for the storage of Duty Suspended Excise Goods, we are able to provide clients with a one stop supply chain solution to manage your goods from purchase through to sale.

SWL have been providing specialist logistic solutions to the drinks industry for 30 years.

We deliver bespoke, reliable and flexible supply chain solutions to meet the specific business requirement of individual clients.

SWL are able to provide competitive solutions, whilst ensuring that the highest levels of service are maintained at all times.

Provided that you follow the procedures as outlined by HMRC in Notice 197, warehoused alcohol may be destroyed without having to pay the duty.

Destruction of duty suspended excise goods requires the permission by HMRC only if: the goods are damaged, refuse, in a non-marketable condition or the potential duty exceeds the value of the goods.

SWL are approved to arrange the controlled destruction in full compliance with HMRC regulations.

HMRC require at least five days notice if you wish SWL to arrange the destruction on your behalf.

HMRC’s policy for off-warehouse destructions is to treat the destruction site as a temporary extension to the warehouse approved area. This has the effect of the destruction being deemed to take place in warehouse, therefore neither EMCS nor a movement guarantee are required.

SWL are required as the warehousekeeper, via our commercial and local authority site records, to provide evidence that the goods have been destroyed in accordance with the notice given. Any discrepancies will be treated as a loss in warehouse.