What are the changes coming with WOWGR abolition and how will bonded goods movement be handled after March?

The WOWGR (Wholesale Own Brand Goods Regime) is being abolished in March. The replacement mechanism depends on whether you produce duty-suspended goods in your own warehouse.

**For producers (own-brand production):** - You can apply for an **APPA (Alcohol Producer Premises Approval)** to operate a bonded/excise warehouse within your production facility - You will still need a movement guarantee to move goods, but the APPA allows this under the new regulations - This only applies if you have your own production facility

**For non-producers (contract bottled, bought-in goods):** - You will still need to hold an **Excise Warehouse licence** as per current regulations - Contract bottled customers will still require a WOWGR or equivalent warehouse licence - You will need to apply for an Excise Warehouse licence if moving bonded goods

**For buying duty-suspended spirits:** - Members asked about mechanisms to purchase duty-suspended spirits post-abolition; the excerpts confirm movement will still require a guarantee, but specific suppliers or processes were not detailed in the discussion

**HMRC guidance:** - An HMRC webinar was held on 30 January 2025 at 15:30 covering WOWGR abolition details (Meeting ID: 368 234 148 018; Passcode: pt9uQ6wm). Members are advised to contact HMRC directly or attend such webinars for clarification on individual circumstances.