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HM Customs and Excise
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===HM Customs=== {{main|HM Customs}} [[File:British six pence customs revenue stamp.jpg|thumbnail|upright|right|A British Victorian six pence customs [[revenue stamp]].]] 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. A centralised English customs system can be traced to the [[Winchester Assize of Customs]] of 1203<!-- 4 June 1203 -->, in the reign of [[John of England|King John]],<ref>{{cite book|last1=Heckscher|first1=Eli F|title=Mercantilism|date=1935|publisher=Routledge|location=London|isbn=9781315003993|page=52|volume=1|edition=1994}}</ref> from which time customs were to be collected and paid to the State Treasury. HM Customs was established on a more permanent basis with the passing of legislation in the reign of King [[Edward I of England|Edward I]]: the ''nova custuma'' of 1275. Alongside the ''nova custuma'' (which was levied on exported wool and leather) duty was levied on imported goods; from the 14th century this became known as [[tonnage and poundage]].<ref>{{cite web|title=Tonnage and Poundage|url=https://www.britannica.com/topic/tonnage-and-poundage|website=Encyclopaedia Britannica|access-date=25 March 2018}}</ref> ====The Board of Customs==== A Board of Customs was effectively created by the [[Long Parliament]] 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; however in 1662 Parliament reverted to the farming system, until a permanent Board was finally established in 1671.
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