HMOWTR1090 - Background: What is a registered duty representative?

A duty representative may, on behalf of his non-UK based owner, arrange for ‘relevant’ goods to be held in an excise warehouse; he may also act as an agent for a non-UK based owner to buy relevant goods held in an excise warehouse. WOWGR Regulation 6 refers.

Duty representatives must reside, or have a fixed business establishment, in the UK. All requirements applying to owners under WOWGR, also apply to duty representatives. They cannot act on behalf of UK owners.