ABSTRACT
Customs and Excise have been present on Merseyside for many years, playing an important rothis as in other seaports. The positive aspects of the new Charter initiatives were that the stress on service to the customer was forcing Customs and Excise to confront issues that had been neglected in the responses to Next Steps. The national headquarters of Customs and Excise is located in London at New King's Beam House on the South Bank of the Thames. The relationship between the individual and economic and state institutions is transformed from one where rights derive from political associations to a single customer relation. Traditionally Customs and Excise had an organisation that could be described as 'bureaucratic' in both the sociological sense and the slightly pejorative popular sense of the word. VAT Control, like Customs, became more concerned with risk assessment identifying the likely most costly areas of revenue loss and methods of targeting them.
