Editing HM Customs and Excise (section)

{{Short description|Former British government department}}
{{more footnotes needed|date=November 2022}}
{{Use dmy dates|date=January 2015}}
{{Use British English|date=January 2015}}
{{Infobox government agency
|agency_name = HM Customs and Excise
|type = [[Non-ministerial government department]]
|logo = Corporate_Logo_for_HM_Customs_and_Excise.svg
|logo_width = 150px
|logo_caption = Final logo of HM Customs and Excise
|picture = HM Customs Ensign.svg
|picture_width = 200px
|picture_caption = [[Blue Ensign|Ensign]] of HM Customs and Excise
|formed  = {{Start date|df=yes|1909}}
|preceding1 = [[Board of Customs]]
|preceding2 = Excise Department of the [[Inland Revenue]]
|dissolved = {{Start date|df=yes|2005|04|01}}
|superseding = [[HM Revenue & Customs]]
|jurisdiction = United Kingdom
|headquarters = New Kings Beam House, Upper Ground, London
}}

{{UKtaxation}}

'''HM Customs and Excise''' (properly known as '''Her Majesty's Customs and Excise''' at the time of its dissolution) was a department of the [[British Government]] formed in 1909 by the merger of [[HM Customs]] and [[HM Excise]]; its primary responsibility was the collection of [[customs|customs duties]], [[excise duties]], and other [[indirect tax]]es.

The payment of customs [[Duty (economics)|dues]] has been recorded in Britain for over one thousand years and HMCE was formed from predecessor bodies with a long history.

With effect from 18 April 2005, HMCE merged with the [[Inland Revenue]] (which was responsible for the administration and collection of [[direct tax]]es) to form a new department: [[HM Revenue and Customs]] (HMRC).<ref>{{cite web |url=http://www.hmrc.gov.uk/menus/aboutmenu.htm |title=About us |date=7 May 2024 |publisher=HM Revenue and Customs}}</ref>