Journey

Set up a wholesale business

Retail & Consumer Goods Updated 3 September 2026
references 5 guides

Wholesaling covers very different businesses, and what you must do depends on what you trade. This path takes you through it in order. First, work out which rules apply to your goods. Then put the duties every wholesaler shares in place. Then follow the rules for what you trade. Finally, check you have covered everything.

Step 3 — Follow the rules for what you trade

Now work through the guide for your goods. If you trade across categories, follow each relevant guide.

If you wholesale food or agricultural goods, or deal in waste, scrap or fuel, the wholesale rules router points you to the food, animal, plant and waste regime guides for those goods.