Editing HM Customs and Excise (section)

===HM Revenue of Excise===
{{main|HM Excise}}
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]]. Excise duties were first levied in England in 1643, during the [[Commonwealth of England|Commonwealth]] (initially on beer, cider, spirits and soap); later, duties were levied on such diverse commodities as [[salt]], [[paper]] and [[brick tax|bricks]].

For a time, the Excise Board was also responsible for collecting the duty levied on imports of beverages such as rum, brandy and other spirits, as well as tea, coffee, chocolate and cocoa beans.<ref name="Lavery1989">{{cite book|last1=Lavery|first1=Brian|title=Nelson's Navy: the Ships, Men and Organisation, 1793-1815|date=1989|publisher=Conway Maritime Press|location=London}}</ref> Prior to payment of duty, these items were often stored in a [[bonded warehouse]], where excise officers could assess and measure them.

====The Board of Excise====
A Board of Excise was likewise established by the [[Long Parliament]] under the "Excise Ordinance" of 1643 (''Ordinance for the speedy raising and levying of moneys by way of charge or impost upon several commodities''). After 1662 Excise revenue was [[Farm (revenue leasing)|farmed]] for the most part, until the Board was established on a permanent footing in 1683.<ref name="NARecords">{{cite web|title=Records of the Boards of Customs, Excise, and Customs and Excise, and HM Revenue and Customs|url=http://discovery.nationalarchives.gov.uk/details/r/C67|website=The National Archives|access-date=27 November 2017}}</ref>

====The Board of Inland Revenue====
In 1849 the Board of Excise was merged with the [[Stamp duty in the United Kingdom|Board of Stamps and Taxes]] to create a new Board of [[Inland Revenue]].<ref name="NARecords" />