HM Customs and Excise


HM Customs and Excise

HM Customs and Excise (HMCE) 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 taxes 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 taxes) to form a new department, HM Revenue and Customs (HMRC), with effect from 18 April 2005.[1]

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.[1]

The prefix of HM abbreviates “Her Majesty's” or “His Majesty's”, depending on the gender of the reigning monarch.

Contents

Customs

The ensign of HM Customs & Excise

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.

HMCE customs cutter HMRC Vigilant in 2008.

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,[citation needed] 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.

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 tobacco, 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.

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 Revenue.

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.

Customs and Excise ranks

Her Majesty's Customs and Excise rank insignia[2]
Rank Assistant Preventive Officer Preventive Officer Senior Preventive Officer Assistant Chief Preventive Officer Chief Preventive Officer
Abbreviation APO PO SPO ACPO CPO
Insignia UK-customs-apo.jpg UK-customs-po.png UK-customs-spo.JPG UK-customs-acpo.JPG UK-customs-cpo.JPG

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.

See also

References

External links


Wikimedia Foundation. 2010.

Look at other dictionaries:

  • Customs and Excise Department (Hong Kong) — Customs and Excise Department 香港海關 heung1gong2 hoi2gwaan1 Agency overview Formed 1909 …   Wikipedia

  • Customs and Excise — refers to customs duty and excise duty. In certain countries, the national tax authorities that are responsible for collecting those duties are named Customs and Excise, including: HM Customs and Excise, a department of the British government… …   Wikipedia

  • Customs and Excise — UK US noun [singular] the government department in the UK in charge of collecting the taxes to be paid on goods that are bought or sold, or brought into the country http://www.macmillandictionary.com/med2cd/weblinks/customs and excise.htm… …   Useful english dictionary

  • Customs and Excise — ˌCustoms and ˈExcise noun TAX ORGANIZATIONS the former name for HM Revenue and Customs * * * Customs and Excise UK US noun ► the previous name for the British government’s customs department, responsible for collecting taxes on goods brought into …   Financial and business terms

  • Customs and Excise — n the department of the British government that is responsible for collecting tax on goods that are being bought or sold, or goods that have been brought into the country …   Dictionary of contemporary English

  • Customs and Excise — (also fml Her Majesty’s Customs and Excise) the British government department responsible for collecting customs duties, taxes charged on imports from outside the European Union, and excise duties, taxes charged on certain goods produced in… …   Universalium

  • Customs and Excise Extra Guards Association — CEEGA Full name Customs and Excise Extra Guards Association Country Trinidad and Tobago Affiliation NATUC Key people Andre Cabarr President Office location Port of Spain, Trinidad and Tobago The Customs and Excise Extra …   Wikipedia

  • Customs and Excise — N PROPER Customs and Excise is a British government department which is responsible for collecting taxes on imported and exported goods. Compare Customs Service …   English dictionary

  • Customs and Excise — See: Board of Customs and Excise …   Accounting dictionary

  • Customs and Excise — See Board of Customs and Excise …   Big dictionary of business and management

  • customs and excise warehouse — A warehouse separately approved for the deposit of goods liable to customs duty and excise duty. HM Customs & Revenue Glossary …   Financial and business terms


Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.