Editing HM Customs and Excise (section)

===Personnel===
[[File:View from the top of the Anglican Cathedral Tower, Liverpool. - geograph.org.uk - 98247 (cropped).jpg|thumb|HMCE Office, [[Queen's Dock, Port of Liverpool|Queen's Dock, Liverpool]]; opened 1993, closed 2012.]]
The majority of the Headquarters staff belonged to the Civil Service grades (generally clerical, executive, and secretariat).

The main grades in the outfield were: clerical staff, Officer of C&E, Allowanced Officer of C&E (the allowance was for taking on certain administrative duties e.g. rostering), Surveyor of C&E – all of which were at 'district' level and then Assistant Collector, Deputy Collector and Collector (regional management). The regions of London Port and Liverpool (later 'London Airports' was added) were graded as slightly higher than the others. All grades were amalgamated and incorporated into the general Civil Service grades in 1971.<ref name="Intro1971" />

Established in the mid-twentieth century to combat [[fraud]] and [[drug smuggling]], the Investigation Division was headed by a Chief Investigation Officer, equivalent in rank to a Collector, assisted by a Deputy Chief Investigation Officer and a number of Assistant Chief Investigation Officers. Each team of, usually, six was headed by a Senior Investigation Officer (equivalent to a Surveyor or SEO) and consisted of a mix of Investigation Officers and Higher Investigation Officers.

Officers of the [[Waterguard]] had their own rank structure, namely: Assistant Preventive Officer (APO), Preventive Officer (PO) and Chief Preventive Officer (CPO); all these routinely wore uniform (see below). Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore a uniform. After 1971 the Waterguard was renamed the Preventive Service and integrated into the main structure of HMCE. POs were renamed ''Executive Officers (Preventive)'' and APOs ''Assistant Officers (Preventive)''.

Customs & Excise officers had authority throughout the country, including the powers of entry to premises and of [[arrest]] (though at times requiring the presence of a police constable).

HMCE had an overall headcount of 23,000 staff in 2004 before the merger with Inland revenue.

====Uniform====
[[File:Dt Zollmuseum HH Zollmütze UK.jpg|thumb|Peaked cap as worn by Preventive officers when in uniform.]]
The uniform worn by officers of the [[Waterguard]] was identical to [[Uniforms of the Royal Navy|Royal Navy officers’ uniform]] with the exception of the cap badge (a crowned [[portcullis]] with flying chains), buttons (a crown rather than the [[fouled anchor]]) and the cuff rank lace (which only extended halfway round the cuff, rather than full cuff as in the Royal Navy (this possibly believed to be a WWII cost-cutting measure)).

Prior to 1946, Chief Preventive Officers (CPO) wore two and a half gold stripes on their uniform while Preventive Officers (PO) had one stripe and Assistant Preventive Officers (APO) no stripe. After that date CPOs wore three stripes, POs two stripes and APOs one stripe. All uniformed grades wore a [[Executive curl|Navy curl]]; CPOs were further distinguished by having a row of [[Scrambled egg (uniform)|gold oak leaves]] on the peak of the cap.

After 1971 the same uniform was adopted by uniformed officers of the Preventive Service.