HM Customs and Excise facts for kids
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 by the merger of HM Customs and HM Excise; 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 one 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).
Activities
The three main functions of HMCE were revenue collection, assessment and preventive work, alongside which other duties were performed.
Images for kids
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Exeter's former Custom House: built in 1681, it remained in use by HM Customs until 1989.
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Custom House, Lower Thames Street, London: long-time home of HM Customs.
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HMCE Office, Queen's Dock, Liverpool; opened 1993, closed 2012.
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Peaked cap as worn by Preventive officers when in uniform.
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A British Victorian six pence customs revenue stamp.
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HM Revenue Cutter Vigilant, launched in 2003; the twelfth customs vessel to bear the name.
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