Her Majesty's Customs and Excise

Have you anything to declare? This is the phrase that leaps to mind when mention is made of Her Majesty's Customs and Excise. But the sometimes embarrassing request to the incoming traveller to declare everything acquired abroad is only one aspect of the many functions performed by this Department, one of the two great Revenue Departments of the United Kingdom. The collection of Customs duties in this country has a long and colourful history and this book, originally published in 1962 makes full use of vivid historical illustrations to show how the Department had developed this part of its activities over the centuries. Revenue stems not only from Customs duties on imported goods but also from Excise levies on home-produced goods. The flow of beer to the consumer generates a flow of revenue to the Exchequer; smoking involves a further contribution. The Purchase Tax is yet another source of Revenue collected by the Department. The sources, the flow, and the channels are all fully described in this book. The levying of duties means problems of assessment for the Department. How does it measure quantities accurately? How does it analyse the properties of a product? At what point in time should the duty be paid? These are just a few of the questions answered in this volume. The administration of import, export and exchange controls is also part of the Department's work. This includes functions which range from controlling the export of currency, securities and diamonds to controlling the import of obscene literature (this in accordance with rulings of the Courts), and ensuring parrots are destined for areas where they cannot spread disease among poultry.