customs and excise

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customs and excise. Monarchs and governments have traditionally levied customs and excise duties, but they became more important as the expense of government increased, particularly during the 17th cent. Customs duty or tariff is an impost on goods crossing a frontier, its purpose being either to raise revenue or to protect home industries. Customs duties, however, were sometimes imposed to supplement or make more effective internal excise duties. Excise, Dr Johnson's ‘hateful tax’, has traditionally been levied on a wide variety of home-produced raw materials and manufactures, notably alcoholic drinks, but also including at various times such items as coal, salt, paper, and glass.

Historically, customs and excise duties have both been objects of popular resistance. ship money, for example, was only one of several imposts introduced by Charles I which caused widespread resentment prior to the civil wars. Later, the 1707 Union of England and Scotland, though highly contentious, embodied a customs union with equalization of duty on designated items, including an enhanced malt tax, which caused riots in Scotland. With enhanced duties on wines and spirits, smuggling became widespread during the 18th and early 19th cents., partly because effective policing was impossible and partly because it was socially approved. In 1733 Walpole was nearly brought down by the Excise crisis. In the North American colonies, imposition of customs duties on such items as newspapers and Indian tea, though amounting to less than 1 per cent of average colonial income, contributed to the outbreak of war against the British.

By the late 18th cent. the customs and excise, though still stretched by smuggling and evasion, had become increasingly efficient. Adam Smith, author of The Wealth of Nations, was a commissioner of customs in Scotland, while the poet Robert Burns served as an exciseman at Dumfries. In the 19th cent., growing belief in free trade persuaded governments to reduce customs duties where possible, but increasing international competition towards the end of the century produced a call for protective tariffs which, articulated by Joseph Chamberlain, split the Conservative Party in 1903. Protectionist arguments made progress after the First World War, but one of the objects of the European Economic Community, after the Second World War, was to reduce customs duties between member states.

Ian Donnachie

customs and excise. The Irish customs and excise system derives from that in force in Great Britain, customs being the duties payable on goods either imported or exported, and excise those payable on goods produced within the country, or in respect of the pursuit of particular trades or actions. The foundation of the modern system took place in the 17th century with the establishment by the English crown of a system of tariffs together with rules of procedure governing payment, and the appointment of commissioners to administer their collection. At the close of the 18th century the contribution of Irish taxpayers to the British treasury (around £3.5 million) was raised almost entirely from customs and excise duties. Following the amalgamation of the various customs and excise boards of Great Britain and Ireland in the early part of the 19th century, Irish revenue was collected by English departments. Uniform rates of duty were introduced in 1853.

Responsibility for the management of customs and excise in independent Ireland has rested, since 1923, with the revenue commissioners. With the revenue commissioners. With the introduction of betting shops in 1926, a betting duty was imposed, which has since comprised one of the major contributors to excise revenues, along with duties on beer and spirits. Tobacco represents one of the chief contributors as far as customs are concerned. During the period of protectionism customs duties were levied on a wide variety of imported goods with the aim of nurturing Irish industries. This system was dismantled in the 1960s. Customs and excise duties still provide the Irish exchequer with a major proportion of indirect taxation. The creation of the single market in 1993 rendered the notion of importing and exporting goods within the European Union technically redundant. Duty‐free sales nevertheless continued (and in fact increased) during a transitional period that lasted until 30 June 1999.

Virginia Crossman

customs and excise Monarchs and governments have traditionally levied customs and excise duties, but they became more important as the expense of government increased, particularly during the 17th cent. Historically, customs and excise duties have been objects of popular resistance. Ship money, for example, was only one of several imposts introduced by Charles I which caused widespread resentment. Later, the 1707 Union of England and Scotland, though highly contentious, embodied a customs union, including an enhanced malt tax, which caused riots in Scotland. In 1733 Walpole was nearly brought down by the Excise crisis.

By the late 18th cent. the customs and excise had become increasingly efficient. In the 19th cent., growing belief in free trade persuaded governments to reduce customs duties where possible, but increasing international competition produced calls for protective tariffs which, articulated by Joseph Chamberlain, split the Conservative Party in 1903. Protectionist arguments made progress after the First World War, but one of the objects of the European Economic Community was to reduce customs duties between member states.

customs and excise Duties charged on goods (both home-produced and imported) to raise revenue for governments. In England customs date from the reign of EDWARD I, when duties were raised on wool and leather. Tunnage and poundage was introduced under EDWARD II. Excise was first levied in 1643 to finance the parliamentary armies in the ENGLISH CIVIL WAR and was a tax on alcoholic beverages, mainly beer and ale. At the RESTORATION Charles II was granted excise duties for life by Parliament. Customs duties are tariffs paid on goods entering (or occasionally leaving) a country. Customs duties between members of the European Union were abolished in 1992. Excise duties are paid on the domestic sale of certain goods and activities, such as alcohol, tobacco, motor fuel, and betting. In the UK the Board of Customs and Excise is also responsible for collecting such indirect taxes as value-added tax.