Editing HM Customs and Excise (section)

==Location==
[[File:Old Custom House Exeter-3 com.jpg|thumb|[[Custom House, Exeter|Exeter's former Custom House]]: built in 1681, it remained in use by HM Customs until 1989.]]
In the 1970s Customs & Excise officers were operating from around 2,000 offices located in all parts of the United Kingdom; they ranged in size from large regional centres to small outposts attached to [[distilleries]] and the like.<ref name="Smith1980">{{cite book|last1=Smith|first1=Graham|title=Something to Declare: 1000 years of Customs and Excise|date=1980|publisher=Harrap|location=London|isbn=0-245-53472-5}}</ref>

Historically, the Board of Customs and the Board of Excise were (along with the [[General Post Office]]) 'the only Crown Services organised on a country-wide basis'.<ref name="Intro1971" /> [[Custom house]]s were to be found in all major [[ports of entry]] (as well as some smaller harbours). Excise Offices were located both around the coast and inland (in former centuries, every [[market town]] in England had a designated Excise Office, albeit not permanently staffed; often a room in a local [[inn]] would be adapted for the purpose when required).

The nation's borders were the prime location for much of HMCE's work. Before the 20th century the UK's only border was its coastline and customs activity was focused around the coast. The establishment of the [[Irish Free State]] in 1922 gave the United Kingdom a land border, which also required [[customs checkpoint]]s; later, customs officers were needed at airports as well. As well as administering [[Customs declaration]]s, HM Customs and Excise staff had responsibility for guarding the borders of the [[United Kingdom]] from [[smugglers]]. To try to achieve this, HMCE and its predecessors had a history of operating both on land and at sea.

===Headquarters===
[[File:Custom House City of London.jpg|thumb|Custom House, Lower Thames Street, London: long-time home of HM Customs.]]
The historic headquarters of HM Customs was the [[Custom House, City of London|Custom House on Lower Thames Street]] in the [[City of London]]. This went on to become the headquarters of HMCE when the Excise head office moved there from [[Somerset House]] in 1909. Later, however, the Commissioners along with most of the headquarters staff were forced to move out after the building was damaged in a [[London Blitz|bombing raid]] in December 1940. They moved initially to [[Finsbury Square]], then in 1952 to the newly built ''King's Beam House'' in [[Mark Lane, London|Mark Lane]].<ref name="Smith1980" /> (The damaged section of London's Custom House was later rebuilt and the building remained in use by HM Revenue and Customs until 2021.)<ref>{{cite web |title=PRESS RELEASE: Palatial historic home of HM Customs & Excise urgently needs a future |url=https://www.savebritainsheritage.org/campaigns/recent/633/PRESS-RELEASE-Palatial-historic-home-of-HM-Customs-Excise-urgently-needs-a-future |website=SAVE Britain's Heritage |access-date=11 March 2023}}</ref> In 1987 the headquarters staff moved again to ''New King's Beam House'' 22 Upper Ground London SE1 in the area of [[Southwark]].