ABSTRACT
The Customs and Excise Department has its roots buried under many centuries of continuous existence, and some of its present methods are little changed, and still work efficiently. The sole management of the Customs revenue was vested in the Commissioners of Customs in 1671, when the method of 'farming' the duties ceased. The department is controlled by a board consisting of a Chairman, Deputy Chairman, and not more than three other Commissioners. Each Commissioner is appointed by Letters Patent, and the Board acts under the control of the Treasury. The Board is charged with the management of all the duties listed in the United Kingdom tariff. The staff assessing and collecting duties, and supervising drawback and bonded goods, is organized into thirty-eight areas known as Collections. The administrative head of each Collection is a Collector, who is responsible to the Board for the efficient collection and proper disposal of all revenue arising in his area.
