Customs and Excise

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:

Customs and Excise Department (Hong Kong)

The Customs and Excise Department (C&ED, ) is a government agency responsible for the protection of the Hong Kong Special Administrative Region against smuggling; the protection and collection of revenue on dutiable goods on behalf of the Hong Kong Government; the detection and deterrence of drug trafficking and abuse of controlled drugs; the protection of intellectual property rights; the protection of consumer interests; and the protection and facilitation of legitimate trade and upholding Hong Kong's trading integrity .

History

Hong Kong Customs, originally known as the Preventive Service, was founded in 1909. Initially it was responsible to collect the newly imposed duties on liquor. As commodities became subject to duties, the scope of the Preventive Service broadened to include tobacco and hydrocarbon oil, as well as duties related to the government opium monopoly. During times of war, the service prevented the export of precious metals and other commodities to the enemies of the United Kingdom and its allies. In 1963, with the passage of the Preventive Service Ordinance, the service gained the legal status to make regulations on its discipline, functions, powers and terms of service. In 1977, it was renamed the Hong Kong Customs and Excise Service. On 1 August 1982, The Hong Kong Customs and Excise Department became independent from the Trade and Industry Department.

HM Customs and Excise

HM Customs and Excise (properly known as Her Majesty's Customs and Excise (or His as appropriate), often abbreviated to 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 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.

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.