AWRS Due Diligence Policy
Statement of PolicyShimla Gin Ltd is committed to trading in full compliance with all relevant national, EU and international laws. We will:
- Objectively assess the risks of alcohol duty fraud within the supply chains in which we operate
- Put in place reasonable and proportionate checks in our day to day operations to identify transactions that may lead to fraud or involve goods on which duty may have been evaded
- Have procedures in place to take timely and effective mitigating action where a risk of fraud is identified
- Document the checks we intend to carry out and have governance in place to ensure that these are, and continue to be, carried out as intended or customer or other trading partner where we think there is a possibility that this could involve a fraudulent transaction.
Consequence of non-ComplianceFailure to demonstrate due diligence may lead HMRC to conclude that a business is a risk to the revenue and not “fit and proper” for the purpose of excise legislation. This may lead to restrictions or conditions being imposed, and ultimately to the withdrawal of authorizations, financial penalties, prosecutions and the seizure of stock.
ProcessesShimla Gin Ltd has adopted and documented processes that will:
- Check the identity of trading partners
- Check the financial health of trading partners
- Check the contract terms
- Check the existence and provenance of goods that we buy and sell
- Assess the credibility of the deal being contemplated
Shimla Gin LtdShimla Gin Ltd is committed to tackling alcohol fraud on a national level. We work to eliminate risk and aim to ensure Shimla Gin complies with the Excise Due Diligence and AWRC, and we insist that our customers and suppliers alike perform these checks on us in return. HMRC deems checks to be risk based. We appreciate that for many of our customers it is impossible to risk assess all their suppliers with this in mind the following information is provided to help you meet your due diligence obligations. Trading Name: Shimla Gin Ltd Trading Address: 352 Bearwood Road, Bearwood B66 4ET, England Trading Activity: Producer, Wholesaler and Retailer of Spirits, including direct sales and delivery through our website Company number: 09063366 Date of Incorporation: 30 May 2014 VAT Number: 350788870 HMRC Deferment Number: N/A AWRS application number: XPAW0000114387 WOWGR Excise ID: N/A EORI : N/A Phone: 07754 325786 Email: email@example.com Website: https://shimlagin.com With this information, checks can be carried out on the identity and financial health of the company through Companies House in the UK (https://find-and-update.company-information.service.gov.uk/company/09063366)
Company StructureShimla Gin Ltd is a limited company, registered and incorporated through Companies House in the UK. The details of our current board of directors, our registered address and annual accounts are verifiable through their online service.
Supply ChainShimla Gin source products only from reputable businesses. Duty has been paid on all stock before delivery at Shimla Gin warehousing.
Evidence of Duty PaymentShimla Gin supplies all our stock duty paid. We do not provide evidence of duty payment to customers. We will only supply this information and such evidence directly to the HMRC upon their request. Relevant invoices include our Alcohol Wholesaler Registration Scheme number.
Documents we do not supplyThe following is a list of documents which we do not provide to customers, as in the wrong hands they present a considerable potential for fraud to be conducted against Shimla Gin, our employees and the Exchequer. Blank invoices Blank letterheads Copies of companies Directors passports Copies of Directors private address details Bank statements Utility bills We trust that this information provides all you require to satisfy your Excise Due Diligence requirements. Should you have any questions with regards to this matter then please do not hesitate to contact us.
Customer Due Diligence PolicyAs a part of the Alcohol Wholesaler Registration Scheme (AWRS), Shimla Gin is required to conduct due diligence checks on partners involved in the supply chain for alcoholic drinks. For Shimla Gin to trade with a business, whether physical (e.g. Off Licence) or online (e.g. online retailer), we require the following information: Trading Name Trading Address Phone Email Website Trading Activity Company Registration number Date of Incorporation VAT Number AWRS application number (URN) HMRC Deferment Number (if applicable) WOWGR Excise ID (if applicable) EORI (if applicable) Company Bank Details Excise Registration Number Warehouse Address Payment terms, including returns policy, insurance provisions, details on what provisions are the goods sold, i.e. ex-cellars, FOB, delivered, etc We will also need scanned digital copies of the following documents:
- Certificate of Incorporation
- VAT Certificate
- Company Bank Details