Commissioner of the Excise
Final logo of HM Customs and Excise
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 Ensign of HM Customs and Excise |
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| Non-ministerial government department overview | |
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| Formed | 1909 |
| Preceding agencies |
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| Dissolved | 1 April 2005 |
| Superseding agency | |
| Jurisdiction | United Kingdom |
| Headquarters | New Kings Beam House, Upper Ground, London |
HM Customs and Excise (properly known as Her Majesty's Customs and Excise (or His as appropriate), often abbreviated to HMCE) was a department of the British Government formed in 1909; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.
The payment of customs dues has been recorded in Britain for over a thousand years and HMCE was formed from predecessor bodies with a long history.
With effect from 18 April 2005, 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).
The three main functions of HMCE were revenue collection, assessment and preventive work, alongside which other duties were performed.
On behalf of HM Treasury, officers of HM Customs and Excise levied customs duties, excise duties, and other indirect taxes (such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax and Value-added tax (VAT)).
Officers spent significant amounts of time in docks, warehouses and depots and on board newly-arrived ships assessing dutiable goods and cargoes. Specialist tools were provided e.g. for the measurement of containers or the specific gravity of alcohol.
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