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Her Majesty's Customs and Excise: (Routledge Revivals)

Her Majesty's Customs and Excise: (Routledge Revivals)


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About the Book

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.

Table of Contents:
Preface. Part One: Work 1. Something to Declare 2. The Revenues of Customs and Excise 3. The Management of the Revenues Part Two: Organisation 4. The Inheritance 5. The Allocation and Functions of Staff Part Three: Control 6. The Common Pattern of Customs Control 7. The Protective Duty System 8. The Revenue Duty Systems 9. The Purchase Tax 10. The Non-revenue and Agency Work Part Four: Administration 11. The Problems of Assessment 12. The Means of Enforcement 13. The Principles of Accounting Part Five: Change 14. The Processes of Change Part Six: International 15. The International Scene. Conclusion. Index.

About the Author :
Sir James Crombie (1902–1969), had a distinguished career in the Civil Service which took him into several of the great Departments of State. Following a long period of service in The Treasury, he became Chairman of the Board of Customs and Excise in 1955.


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Product Details
  • ISBN-13: 9781041204657
  • Publisher: Taylor & Francis Ltd
  • Publisher Imprint: Routledge
  • Height: 216 mm
  • No of Pages: 224
  • Width: 138 mm
  • ISBN-10: 1041204655
  • Publisher Date: 16 Jan 2026
  • Binding: Hardback
  • Language: English
  • Series Title: Routledge Revivals


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