Her Majesty's Customs and Excise
Encyclopedia
HM Customs and Excise was, until April 2005, a department of the British Government in the UK
. It was responsible for the collection of Value added tax (VAT)
, Customs Duties, Excise Duties, and other indirect tax
es such as Air Passenger Duty
, Climate Change Levy
, Insurance Premium Tax
, Landfill Tax
and Aggregates Levy. It was also responsible for managing the import
and export
of goods and services into the UK. HMCE was merged with the Inland Revenue
(which was responsible for the administration and collection of direct tax
es) to form a new department, HM Revenue and Customs (HMRC), with effect from 18 April 2005.http://www.hmrc.gov.uk/menus/aboutmenu.htm
HM Customs and Excise Investigators guarded the borders of the United Kingdom
from smugglers. Following a 1971 amalgamation, the service included the former Waterguard
, whose uniformed officers had long been a common sight at entry points into the United Kingdom; its insignia included a portcullis
. Customs officers had authority throughout the country, including the powers of entry to premises and of arrest
.
These functions (and the organisation responsible for them) were transferred to HMRC, and further transferred (at least in part) in 2008 to the UK Border Agency
of the Home Office.
The prefix of HM abbreviates “Her Majesty's” or “His Majesty's”, depending on the gender of the reigning monarch.
The Board of Customs, responsible for collecting His or Her Majesty's Customs, had a very long history. Originally, the term customs
meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods. The centralised English customs system can be traced to the Winchester Assize of 1203-4, in the reign of King John
, from which time customs were to be collected and paid to the State Treasury. Legislation concerning customs can be traced to King Edward I
. Under the nova custuma in 1275, Collectors of Customs were appointed by Royal patent and, in 1298, custodes custumae were appointed in certain ports to collect customs for the Crown
. The first Customs officers were appointed in 1294, and later on included Geoffrey Chaucer
, Thomas Paine
, Robert Burns
and Richard Whittington
(also known as Dick Whittington).
A Board of Customs was effectively created by ordinance on 21 January 1643, under which the regulation of the collection of customs was entrusted to a parliamentary committee.
A fleet of Customs Cutters (most recently 42 metre Damen
patrol vessels) continued to operate after the merger with the Inland Revenue, throughout UK territorial waters, inspecting vessels for illicit cargoes, especially for drugs and the excessive fish catches which wreaked havoc on the European fishing community in the late 20th and early 21st centuries.
Although unarmed, Customs could call on the Royal Navy
to assist in apprehending a non-compliant vessel; Customs also worked closely with the Royal Navy's fishery protection squadron
.
, but duties have also been levied on salt
, paper
and windows
. A Board of Excise was established by the Long Parliament
, and Excise Duties first levied, in 1643. The Board of Excise was merged with the existing Board of Taxes and Board of Stamps to create the new Board of Inland Revenue
in 1849. Famous Excise Officers include Robert Burns
, Thomas Paine
and Adam Smith
.
.
HMCE was not responsible for collecting direct taxes: that was the job of the Inland Revenue. In March 2004, the O'Donnell review called for the merger of Customs and Excise with Inland Revenue; in the 2004 Budget
, Gordon Brown
, the Chancellor of the Exchequer
, announced that the merger would go ahead, and the merged was implemented by the Commissioners for Revenue and Customs Act 2005
.
Prior to the mid-1950s Chief Preventive Officers wore two and a half gold rings on their uniform. After that date they wore 3 rings. Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore uniform. In the early years of the first decade of the second millennium, special dispensation was given to the Head and Deputy Head of the HMC&E Overseas Training Branch (1999–2005) to wear uniform abroad when on official duties; the Head (a Principal/Grade 7) wore a Commodore's wide band with a Navy Curl above; the Deputy Head (Senior Executive Officer grade) 4 stripes with a Navy Curl above.
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
. It was responsible for the collection of Value added tax (VAT)
Value added tax
A value added tax or value-added tax is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its...
, Customs Duties, Excise Duties, and other indirect tax
Indirect tax
The term indirect tax has more than one meaning.In the colloquial sense, an indirect tax is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax...
es such as Air Passenger Duty
Air Passenger Duty
Air Passenger Duty is an excise duty which is charged on the carriage of passengers flying from a United Kingdom airport on an aircraft that has an authorised take off weight of more than ten tonnes or more than twenty seats for passengers...
, Climate Change Levy
United Kingdom Climate Change Programme
The United Kingdom's Climate Change Programme was launched in November 2000 by the British government in response to its commitment agreed at the 1992 United Nations Conference on Environment and Development...
, Insurance Premium Tax
Insurance Premium Tax (UK)
Insurance premium tax is a tax on general insurance premiums within the United Kingdom.-Law:The main law relating to IPT is in the:* Finance Act 1994, sections 48-74 and Schedules 6A, 7 and 7A, as amended by the Finance Acts 1997, 1998 and 1999...
, Landfill Tax
Landfill tax
A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency per unit of weight or volume...
and Aggregates Levy. It was also responsible for managing the import
Import
The term import is derived from the conceptual meaning as to bring in the goods and services into the port of a country. The buyer of such goods and services is referred to an "importer" who is based in the country of import whereas the overseas based seller is referred to as an "exporter". Thus...
and export
Export
The term export is derived from the conceptual meaning as to ship the goods and services out of the port of a country. The seller of such goods and services is referred to as an "exporter" who is based in the country of export whereas the overseas based buyer is referred to as an "importer"...
of goods and services into the UK. HMCE was merged with the Inland Revenue
Inland Revenue
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty...
(which was responsible for the administration and collection of direct tax
Direct tax
The term direct tax generally means a tax paid directly to the government by the persons on whom it is imposed.-General meaning:In the general sense, a direct tax is one paid directly to the government by the persons on whom it is imposed...
es) to form a new department, HM Revenue and Customs (HMRC), with effect from 18 April 2005.http://www.hmrc.gov.uk/menus/aboutmenu.htm
HM Customs and Excise Investigators guarded the borders of the United Kingdom
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
from smugglers. Following a 1971 amalgamation, the service included the former Waterguard
Waterguard
The Waterguard was the name given to a division of HM Customs and Excise responsible for the collection of customs and excise revenue from the passengers and crew of ships and aircraft, and other incoming travellers to the United Kingdom...
, whose uniformed officers had long been a common sight at entry points into the United Kingdom; its insignia included a portcullis
Portcullis
A portcullis is a latticed grille made of wood, metal, fibreglass or a combination of the three. Portcullises fortified the entrances to many medieval castles, acting as a last line of defence during time of attack or siege...
. Customs officers had authority throughout the country, including the powers of entry to premises and of arrest
Arrest
An arrest is the act of depriving a person of his or her liberty usually in relation to the purported investigation and prevention of crime and presenting into the criminal justice system or harm to oneself or others...
.
These functions (and the organisation responsible for them) were transferred to HMRC, and further transferred (at least in part) in 2008 to the UK Border Agency
UK Border Agency
The UK Border Agency is the border control body of the United Kingdom government and part of the Home Office. It was formed on 1 April 2008 by a merger of the Border and Immigration Agency , UKvisas and the Detection functions of HM Revenue and Customs...
of the Home Office.
The prefix of HM abbreviates “Her Majesty's” or “His Majesty's”, depending on the gender of the reigning monarch.
Customs
Customs
Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country...
meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods. The centralised English customs system can be traced to the Winchester Assize of 1203-4, in the reign of King John
John of England
John , also known as John Lackland , was King of England from 6 April 1199 until his death...
, from which time customs were to be collected and paid to the State Treasury. Legislation concerning customs can be traced to King Edward I
Edward I of England
Edward I , also known as Edward Longshanks and the Hammer of the Scots, was King of England from 1272 to 1307. The first son of Henry III, Edward was involved early in the political intrigues of his father's reign, which included an outright rebellion by the English barons...
. Under the nova custuma in 1275, Collectors of Customs were appointed by Royal patent and, in 1298, custodes custumae were appointed in certain ports to collect customs for the Crown
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
. The first Customs officers were appointed in 1294, and later on included Geoffrey Chaucer
Geoffrey Chaucer
Geoffrey Chaucer , known as the Father of English literature, is widely considered the greatest English poet of the Middle Ages and was the first poet to have been buried in Poet's Corner of Westminster Abbey...
, Thomas Paine
Thomas Paine
Thomas "Tom" Paine was an English author, pamphleteer, radical, inventor, intellectual, revolutionary, and one of the Founding Fathers of the United States...
, Robert Burns
Robert Burns
Robert Burns was a Scottish poet and a lyricist. He is widely regarded as the national poet of Scotland, and is celebrated worldwide...
and Richard Whittington
Richard Whittington
Sir Richard Whittington was a medieval merchant and politician, and the real-life inspiration for the pantomime character Dick Whittington. Sir Richard Whittington was four times Lord Mayor of London, a Member of Parliament and a sheriff of London...
(also known as Dick Whittington).
A Board of Customs was effectively created by ordinance on 21 January 1643, under which the regulation of the collection of customs was entrusted to a parliamentary committee.
Damen Group
Damen is a Dutch shipbuilding company which was founded in 1927 by Jan and Marinus Damen in a self-built workshop. In 1954 their 200th ship was delivered.-History:...
patrol vessels) continued to operate after the merger with the Inland Revenue, throughout UK territorial waters, inspecting vessels for illicit cargoes, especially for drugs and the excessive fish catches which wreaked havoc on the European fishing community in the late 20th and early 21st centuries.
Although unarmed, Customs could call on the Royal Navy
Royal Navy
The Royal Navy is the naval warfare service branch of the British Armed Forces. Founded in the 16th century, it is the oldest service branch and is known as the Senior Service...
to assist in apprehending a non-compliant vessel; Customs also worked closely with the Royal Navy's fishery protection squadron
Fishery Protection Squadron
The Fishery Protection Squadron is a front-line squadron of the Royal Navy with responsibility for patrolling the UK's Extended Fisheries Zone...
.
Excise
His or Her Majesty's Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobaccoTobacco
Tobacco is an agricultural product processed from the leaves of plants in the genus Nicotiana. It can be consumed, used as a pesticide and, in the form of nicotine tartrate, used in some medicines...
, but duties have also been levied on salt
Salt
In chemistry, salts are ionic compounds that result from the neutralization reaction of an acid and a base. They are composed of cations and anions so that the product is electrically neutral...
, paper
Paper
Paper is a thin material mainly used for writing upon, printing upon, drawing or for packaging. It is produced by pressing together moist fibers, typically cellulose pulp derived from wood, rags or grasses, and drying them into flexible sheets....
and windows
Window tax
The window tax was a significant social, cultural, and architectural force in England, France and Scotland during the 18th and 19th centuries. Some houses from the period can be seen to have bricked-up window-spaces , as a result of the tax.-Details:The tax was introduced in England and Wales under...
. A Board of Excise was established by the Long Parliament
Long Parliament
The Long Parliament was made on 3 November 1640, following the Bishops' Wars. It received its name from the fact that through an Act of Parliament, it could only be dissolved with the agreement of the members, and those members did not agree to its dissolution until after the English Civil War and...
, and Excise Duties first levied, in 1643. The Board of Excise was merged with the existing Board of Taxes and Board of Stamps to create the new Board of Inland Revenue
Inland Revenue
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty...
in 1849. Famous Excise Officers include Robert Burns
Robert Burns
Robert Burns was a Scottish poet and a lyricist. He is widely regarded as the national poet of Scotland, and is celebrated worldwide...
, Thomas Paine
Thomas Paine
Thomas "Tom" Paine was an English author, pamphleteer, radical, inventor, intellectual, revolutionary, and one of the Founding Fathers of the United States...
and Adam Smith
Adam Smith
Adam Smith was a Scottish social philosopher and a pioneer of political economy. One of the key figures of the Scottish Enlightenment, Smith is the author of The Theory of Moral Sentiments and An Inquiry into the Nature and Causes of the Wealth of Nations...
.
Customs and Excise
The combined Board of Customs and Excise was formed in 1909 by the transfer of responsibility for Excise from the Board of Inland RevenueInland Revenue
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty...
.
HMCE was not responsible for collecting direct taxes: that was the job of the Inland Revenue. In March 2004, the O'Donnell review called for the merger of Customs and Excise with Inland Revenue; in the 2004 Budget
Budget
A budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...
, Gordon Brown
Gordon Brown
James Gordon Brown is a British Labour Party politician who was the Prime Minister of the United Kingdom and Leader of the Labour Party from 2007 until 2010. He previously served as Chancellor of the Exchequer in the Labour Government from 1997 to 2007...
, the Chancellor of the Exchequer
Chancellor of the Exchequer
The Chancellor of the Exchequer is the title held by the British Cabinet minister who is responsible for all economic and financial matters. Often simply called the Chancellor, the office-holder controls HM Treasury and plays a role akin to the posts of Minister of Finance or Secretary of the...
, announced that the merger would go ahead, and the merged was implemented by the Commissioners for Revenue and Customs Act 2005
Commissioners for Revenue and Customs Act 2005
The Commissioners for Revenue and Customs Act 2005 is an Act of the Parliament of the United Kingdom which combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs...
.
Customs and Excise ranks
There were no HM Customs Waterguard grades of Senior Preventive Officer or Asst Chief Preventive Officer. The full title of the Assistant Superintendent and Superintendent grades was Assistant Waterguard Superintendent and Waterguard Superintendent.Prior to the mid-1950s Chief Preventive Officers wore two and a half gold rings on their uniform. After that date they wore 3 rings. Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore uniform. In the early years of the first decade of the second millennium, special dispensation was given to the Head and Deputy Head of the HMC&E Overseas Training Branch (1999–2005) to wear uniform abroad when on official duties; the Head (a Principal/Grade 7) wore a Commodore's wide band with a Navy Curl above; the Deputy Head (Senior Executive Officer grade) 4 stripes with a Navy Curl above.