Can you pay duty upfront on beer production instead of using duty-suspended arrangements, and is it faster?

Yes, you can pay duty at the point of production rather than using duty-suspended arrangements. However, **paying duty upfront is not faster than duty suspension** — both routes take similar time to operationalise.

**Key options:** - **Pay duty upfront** — you produce beer, pay the duty immediately to HMRC, and are then "free as a bird" to move and sell the product without WOWGR. No requirement for bonded warehouse or movement permits. - **Duty-suspended arrangement (WOWGR)** — move goods without paying duty upfront; pay duty later when the goods leave the warehouse or are released into the market. Requires Warehousekeeper of Wines & Spirits or similar approval. - **Hybrid approach** — obtain WOWGR approval but still choose to pay duty upfront on some or all production, giving you flexibility. You can also keep goods in a bonded warehouse while holding WOWGR status.

**Caveats:** The main trade-off is cash flow: paying duty upfront requires immediate capital outlay but simplifies logistics and removes the need for duty-suspended permits. Members note that neither approach is materially quicker than the other operationally. For specific advice on WOWGR logistics and recent legislative changes, members recommend contacting specialists in this area.