Customs & Excise

The former UK government department which had responsibility for value added tax (www.practicallaw.com/A37171) and customs duties. Customs & Excise was merged with the Inland Revenue (www.practicallaw.com/7-107-7537) on 18 April 2005 to form HM Revenue & Customs (www.practicallaw.com/resource.do?item=:11984856).