Frequently asked questions

A bonded warehouse, or bond, is a building or other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. It may be managed by the state or by private enterprise.  

EHD have provided bonded storage to our customers for wines, beers and spirits for over 25 years. Following the new VPD legislation, which took effect in October 2026, we now also provide bonded storage of vaping products. 

If you sell alcohol to another business after the point at which duty is due, you may need to apply for approval for the Alcohol Wholesaler Registration Scheme (AWRS). HMRC introduced this scheme to tackle alcohol fraud.  

The requirement for owners of goods to register under WOWGR (Warehousekeepers and Owners of Warehoused Goods Regulations) was officially removed on March 3, 2025.  

Each quotation we provide is tailor-made for you and your business. From start-ups to long-established companies, large or small, we require a little more information in order to provide indicative costs. Please contact us for more information.

Locke-King Vaults offers a unique facility, rivalling the best conditions in the United Kingdom to store wine, all within close proximity to London. Please contact us for more information on fine wine storage.  

At the 2025 Budget, the government announced it will increase all alcohol duty rates by 3.66% in line with the Retail Price Index (RPI). All changes took effect on 1st February 2026.  For more information, please visit https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating 

From 1st October 2026, VPD (Vaping Products Duty) took effect. The current rate of £2.20 per 10ml applies to all vaping liquids, whether they contain nicotine or not. For more information, please visit https://www.gov.uk/guidance/how-to-pay-vaping-products-duty