Customs and Excise

Her Majesty's Customs and Excise is a department of the British Government. It is responsible for the collection of Value Added Tax, Excise Duties, and other indirect taxes such as Air Traveller's Duty and Stamp Duty. Its officers guard the borders of the United Kingdom from smugglers and illegal immigrants. HM Customs and Excise are also responsible for managing the import and export of goods and services into the country.

Customs officers are a common sight at entry points in to the UK; their insignia include a portcullis. However, officers have authority throughout the country, including the power of arrest.

HM Customs and Excise is not responsible for collecting income related taxes, this is the job of the Inland Revenue.