EHD London No.1 Bond
EHD London No.1 Bond
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Frequently asked questions

 Navigating your way through the rules and regulations set by HMRC can sometimes be challenging. EHD are here to help - please find a compilation of the most frequently asked questions below. If you can't find the answer you're looking for, please don't hesitate to contact us. 

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WHAT IS A BONDED WAREHOUSE?

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.  

DO I NEED AN AWRS CERTIFICATE?

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.  

WHAT IS A WOWGR AND DO I NEED ONE?

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

WHAT IS THE COST TO STORE WITH EHD?

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.

CAN I STORE MY FINE WINE AT EHD?

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.  

WHAT ARE THE CURRENT UK DUTY RATES?

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 

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