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 i