What is the timeline and process for obtaining HMRC WOWGR (Warehousekeeper's Option Without Goods Record) approval?
WOWGR approval typically takes **2–3 months** from initial application to approval, provided all documentation is complete. The process moves quickly once you receive a reply and have a call with HMRC officers; members recommend getting to know your assigned case officer, as you can then nudge them to accelerate progress.
**Key points on WOWGR:** - WOWGR is primarily for the movement and ownership of duty-suspended goods - It is still very much in force, though there are ongoing discussions about its future (HMRC has indicated it may be revoked) - Approval depends on whether HMRC considers the officers "fit and proper" for the role
**Alternative approach (duty-paid route):** - You can choose to pay duty at the point of production rather than operate under duty suspension; this does not require WOWGR - This approach is **not quicker** than obtaining WOWGR, but offers faster operational freedom if you don't want to wait for approval - You can have both options available: hold a WOWGR and still choose to pay duty upfront on some products, or keep goods in bonded warehouses
**Critical caveat:** Members note that WOWGR legislation may be revoked by HMRC in the near future, so the regulatory landscape is shifting. Confirm current status with HMRC before proceeding.
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