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Advice For Overseas Buyers

Anyone can own a cask of Scotch whisky regardless of where they live.

However, any business based outside the UK purchasing casks, or any individual who owns and sells enough casks to be classified as a revenue trader, is required to employ a “duty representative” to act on their behalf.

Only UK-based revenue traders can act as duty representatives and they can only be used by non-UK-based businesses – private individuals or UK-based businesses don’t need them.

If you are based in the UK or are a private indavidual living overseas do not be misled into thinking you need a duty representative.

What is a duty representative?

A duty representative is a UK-based revenue trader who has been approved by HM Revenue & Customs (HMRC) to act as an agent for non-UK based businesses involved in the buying, selling and storage of duty suspended goods in UK excise warehouses. The most important rules regarding duty representatives are detailed in The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) and Excise Notice 196, Section 5.3.

This is distinct from WOWGR’s (find out more about WOWGR here) requirements to become a registered cask owner or warehousekeeper.

Finally, any overseas company seeking a duty representative should ask to see the representative’s approval letter, which should have a Great Britain Duty Representative (GBDR) number that can be verified by any approved warehouse.


The information provided on Protect Your Cask is intended solely for educational and informational purposes and does not constitute legal, financial, or investment advice. We strongly encourage readers to conduct their own research and, where necessary, consult with professional advisors or legal counsel before making any investment decisions in the Scotch whisky cask market. The views and opinions expressed herein are not intended to serve as a guarantee or prediction of future events and should not be relied upon as such. Protect Your Cask disclaims any liability for decisions made based on the information provided on this website.