The Cock O’ The North Whisky Liqueur Company Limited (CotN) is fully aware of its obligations under the AWRS. A due diligence process is in place which considers the likelihood of excise duty evasion as well as other commercial/criminal risks when undertaking trading activities. CotN fully supports any action to drive out illicit trade in alcohol and reduce the risk to businesses.

Alcohol duty fraud is a serious problem that harms not only the UK taxpayer but also legitimate businesses, communities and the wider economy. Without effective safeguards in place, there are considerable risks to all businesses along alcohol supply chains of becoming implicated in illicit trading. 

Any business in the supply chain which trades in alcohol is potentially at risk of becoming implicated in the illicit alcohol trade unless it undertakes due diligence checks as set out by HMRC in Excise Notice 2002: Alcohol Wholesaler Registration Scheme. The AWRS is designed to reduce fraud and under the scheme, any business which falls within the definitions in the Notice as being required to register, must do so. From March 2017, it will be an offence to purchase alcohol from an unregistered wholesaler.

CotN may ask for your Unique Reference Number (URN) or AWRS application reference number in addition to any other questions that may be pertinent in order to document and satisfy the requirements of due diligence as set out by HMRC. 

CotN will not deal with any customers or suppliers where it is felt that there is a possibility that such trade will involve fraud. If CotN suspect fraud, HMRC will be notified.

CotN maintains its obligation to:

• Objectively assess the risk of alcohol duty fraud within the supply chain
• Establish reasonable and proportionate checks in day-to-day trading in order to ensure that transactions do not lead to fraud and do not involve duty-evaded goods
• Establish processes and procedures to take timely and effective action where the risk of fraud has been identified
• Put in place audit and governance procedures to ensure that due diligence processes are, and continue to be, carried out

For the purposes of AWRS, suppliers or customers may need to document their own due diligence regarding CotN.

The AWRS Unique Reference Number (URN) for CotN will be placed on all invoices for reference.

CotN is committed to trading in full compliance with all relevant national, EU and International laws, although we only source alcohol products from reputable businesses within the UK. 

CotN does not import alcohol-based products from the EU and non-EU countries. 

All products we supply will have had its appropriate duty paid.

FOR A RETAILER TO OPEN AN ACCOUNT

In order for a business to register for trade, CotN will require the following documents:

• A completed account application form, which can be emailed on request.
• A copy of company’s incorporation certificate (if applicable)
• A copy of company’s last filed set of accounts (if applicable)
• A copy of company’s VAT Certificate or VAT number (If applicable)
• Company bank details
• Company’s AWRS number

Once CotN has collated this information, the necessary checks will be conducted before opening the account. 

Payment methods are cash, card, bank transfer or direct debit only. CotN does not accept cheques. 

Third party card payments will not be accepted. 

FOR A WHOLESALER TO OPEN AN ACCOUNT

In order for a business to register as a wholesaler, CotN will require the following documents:

• A completed account application form, which can be emailed on request.
• A copy of company’s incorporation certificate (if applicable)
• A copy of company’s last filed set of accounts (if applicable)
• A copy of company’s VAT Certificate or VAT number (If applicable)
• Company bank details
• Company’s AWRS number

Once the information has been gathered, CotN will complete a risk assessment. 

Any customers identified as high risk will undergo further questioning. High risk customers that are accepted will be evaluated every three months; all other customers will be reviewed on an annual basis.

All customers who do not pass the internal check will be notified that their account will not be opened and customers with suspicious behaviour will be reported to HMRC within 5 working days.

FOR A SUPPLIER TO OPEN AN ACCOUNT

As a part of the Alcohol Wholesaler Registration Scheme (AWRS), CotN is required to conduct due diligence checks on partners involved in the supply chain for alcoholic drinks. 

CotN will require the following documents for a supplier to open an account to start trading:

• A copy of company’s incorporation certificate (if applicable)
• A copy of company’s last filed set of accounts (if applicable)
• A copy of company’s VAT Certificate or VAT number (if applicable)
• Company bank details
• Company’s AWRS number
• Copies of form W-5 showing evidence of duty payment (if applicable)

Once the supplier has sent the above information, CotN will complete a risk assessment. 

The overall risk of the supplier will be established. If the business is identified as a high-risk supplier, further questions will be asked, and site visits will be conducted as appropriate. 

Any suspicious behaviour will be reported to HMRC within 5 working days.

All high-risk suppliers will be reviewed every three months; all other suppliers will be reviewed on an annual basis.