Her Majesty's Customs and Excise

Her Majesty's Customs and Excise (HMCE) was a department of the British Government in the UK. It was responsible for the collection of Value-added tax, 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.

Related Topics:
British Government - UK - Value-added tax - Customs Duties - Excise Duties - Tax - Air Passenger Duty - Climate Change Levy - Insurance Premium Tax - Landfill Tax - Aggregates Levy - Import - Export

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HM Customs and Excise officers guarded the borders of the United Kingdom from smugglers. Customs officers are a common sight at entry points in to the UK; their insignia include a portcullis. However, officers have authority throughout the country, including the powers of entry to premises and of arrest.

Related Topics:
United Kingdom - Smugglers - Portcullis - Arrest

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HMCE was merged with the Inland Revenue to form a new department, HM Revenue and Customs, with effect from 18 April 2005.

Related Topics:
Inland Revenue - HM Revenue and Customs - 18 April - 2005

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