Customs and Excise

Government department responsible for taxes levied on imports (customs duty). Excise duties are levied on goods produced domestically or on licences to carry on certain trades (such as sale of wines and spirits) or other activities (theatrical entertainments, betting, and so on) within a country.

In the USA, excise duties are classed as Internal Revenue and customs are controlled by the Customs Bureau. Membership of the European Union requires the progressive abolition of all internal tariffs between member states and adoption of a common external tariff by the end of 1992. In the UK, both come under the Board of Customs and Excise, which also administers VAT generally, although there are independent tax tribunals for appeal against the decisions of the commissioners.