Alcohol Wholesaler Registration Scheme (AWRS): Alcohol Glossary

Abbreviation: AWRS

Summary: The Alcohol Wholesaler Registration Scheme is HMRC approval for businesses selling duty-paid alcohol to other businesses for onward sale, excluding sales made wholly within duty suspension.

Reference: AWRS20700 - The scheme: why is wholesaling defined in terms of controlled activity/ controlled liquor? (opens in a new tab)

HM Revenue and Customs · Reference checked 21 July 2026

Where to look: Opening paragraph and numbered item 1

The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.

Related terms

Off-trade
Alcohol Duty
Excise Duty
Licensing authority

Glossary last reviewed 21 July 2026.