Customs and Excise N/A
Originally, the term 'customs' meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods.
The centralised English customs system can be traced to the Winchester Assize of Customs of 1203, in the reign of King John, from which time customs were to be collected and paid to the State Treasury.
Legislation concerning customs can be traced to King Edward I. Under the nova custuma in 1275, Collectors of Customs were appointed by Royal patent and, in 1298, custodes custumae were appointed in certain ports to collect customs for the Crown in the form of tonnage and poundage.
A Board of Customs was effectively created by ordinance on 21 January 1643 under the Ordinance concerning the Customs for the continuance of the ordinance of concerning the subsidy of Tonnage and Poundage from 1 March 1643, to 25 March 1644. Under this act the regulation of the collection of customs was entrusted to a parliamentary committee.
His or Her Majesty's Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco, but duties have also been levied on salt, paper and windows. A Board of Excise was established by the Long Parliament, and Excise Duties first levied in 1643 under the "Excise Ordinance" (Ordinance for the speedy raising and levying of moneys by way of charge or impost upon several commodities).
The Board of Excise was merged with the existing Board of Taxes and Board of Stamps to create the new Board of Inland Revenue in 1849. The combined Board of Customs and Excise was formed in 1909 by the transfer of responsibility for Excise from the Board of Inland Revenue.