Customs and Excise refers to customs duty customs duties and excise duty excise duties . In certain countries, the national tax authorities that are responsible for collecting those duties are named Customs and Excise , including In the United Kingdom , Her Majesty s Customs and Excise merged with the Inland Revenue to form Her Majesty s Revenue and Customs in 2005 In Hong Kong , the Customs and Excise Department Hong Kong Customs and Excise Department In Ghana , the Customs, Excise and Preventive Service In Singapore , the defunct Customs and Excise Department Singapore Customs and Excise Department , which was replaced by the Singapore Customs on 1 April 2003 disambig ... more details
Infobox law enforcement agency agencyname Central Excise & Customs nativename nativenamea nativenamer commonname patch patchcaption logo Central Excise & Customs.gif logocaption Seal emblem Seal of the Central Excise & Customs badge badgecaption flag flagcaption imagesize 200 motto mottotranslated mission formed 26 Jan 1944 preceding1 employees volunteers budget country India federal Yes map mapcaption sizearea sizepopulation legaljuris governingbody Government of India governingbodyscnd constitution1 restriction overviewtype overviewbody headquarters New Delhi , India hqlocmap hqlocleft hqloctop hqlocmappoptitle sworntype sworn unsworntype unsworn electeetype minister1name minister1pfo chief1name ... www.cbec.gov.in stations 61 The Central Board of Excise and Customs is the national agency responsible for administering customs and excise in India . The Customs & Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India ... the way for a separate Indian Revenue Service. Currently the Customs and Excise department comes under ... most officers who become Members of CBEC CESTAT Settlement Commission. The Central Board of Excise & Customs consist of 3 main divisions in it Central Excise India Customs Service Tax India Offices Agencies attached to the Department of Revenues are CustomsExcise & Service Tax Appellate Tribunal ... Settlement Commission Authority for Advance Rulings Union tax laws enforced by the Customs & Excise departments Customs Act, 1962 Customs Tariff Act, 1975 Provisional Collection of Taxes Act, 1931 Foreign Trade Development & Regulation Act, 1992 Foreign Trade Regulation Act, 1993 Central Excise Act, 1944 Central Excise Tariff Act, 1955 Taxation Laws Amendment Act, 2006 Central Boards of Revenue Act, 1963 Intelligence Agencies of Central Excise and Customs Directorate General of Anti Evasion Directorate ... Tax DEFAULTSORT Central Board Of Excise And Customs Category Executive branch of the Indian government ... more details
The Commissioner of Customs and Excise is the head of the Customs and Excise Department Hong Kong Customs and Excise Department , which is responsible for monitoring the movement of goods into and out of Hong Kong , customs and excise, duties and investigation of pirated products. List of Commissioners Director of Commerce & Industry and Commissioner of Preventive Service David Ronald Holmes 1962&ndash 1966 Terence Dare Sorby 1966&ndash 1970 Jack Cater 1970&ndash 1972 David Harold Jordan 1972&ndash 1977 Directors of Trade, Industry and Customs and Commissioners of Customs and Excises David Harold Jordan 1977&ndash 1979 William Doward small Order of the British Empire CBE small 1979&ndash 1982 Commissioners of Customs and Excise before 1997 Douglas Arthur Jordan small Order of St Michael and St George CMG small 1982&ndash 1984 Harnam Singh Grewal small Order of the British Empire CBE ED small 1984&ndash 1986 Patrick John Williamson small Imperial Service Order ISO small 1986&ndash 1990 Clive William Baker Oxley small Order of the British Empire OBE small 1990&ndash 1993 Donald McFarlane Watson small Order of the British Empire OBE Queen s Police Medal QPM CPM small 1993&ndash 1996 Li Shu fai small Hong Kong honours system SBS small 1996&ndash 1997 Commissioners of Customs and Excise after 1997 Li Shu fai small Hong Kong honours system SBS small 1997&ndash 1999 John Tsang small Justice of the Peace JP small 1999&ndash 2001 Raymond Wong civil servant Raymond Wong 2001&ndash 2003 Timothy Tong 2003&ndash 2007 Richard Yuen 2007&ndash External links http www.customs.gov.hk Hong Kong Customs and Excise http www.info.gov.hk Government of HKSAR http www.gov.hk en about govdirectory govchart index.htm Organisation chart of Hong Kong Government HK Principal Officials Category Positions of the Hong Kong Government Customs and Excise ... more details
Refimprove date March 2008 UKtaxation HM Customs and Excise HMCE was, until April 2005, a department ... added tax Value added tax VAT , Customs Duties , Excise Duties , and other indirect tax es such as Air ..., HM Revenue and Customs HMRC , with effect from 18 April 2005. http www.hmrc.gov.uk menus aboutmenu.htm HM Customs and Excise Investigators guarded the borders of the United Kingdom from smugglers . Following .... Customs Image HM Customs Ensign.PNG 220px border thumb right The ensign of HM Customs & Excise The Board of Customs, responsible for collecting His or Her Majesty s Customs, had a very long history. Originally, the term customs meant any customary payments or dues of any kind for example, to the king .... Famous Excise Officers include Robert Burns & Thomas Paine . Customs and Excise The combined Board of Customs and Excise was formed in 1909 by the transfer of responsibility for Excise from the Board ... Revenue. In March 2004, the O Donnell review called for the merger of Customs and Excise with Inland ... Act 2005 . Customs and Excise ranks UK Customs rank insignia There were no HM Customs Waterguard ... customs index.asp HM Customs & Excise National Museum http ndad.ulcc.ac.uk AH 19 detail.html Administrative history of Customs & Excise http www.nationalarchives.gov.uk catalogue rdleaflet.asp ...&lBack 1 National Archives. Customs & Excise Officials and Tax Collectors Category Taxation in the United ... . Customs officers had authority throughout the country, including the powers of entry to premises ... or export of goods. The centralised English customs system can be traced to the Winchester Assize of 1203 4, in the reign of John of England King John , from which time customs were to be collected and paid to the State Treasury. Legislation concerning customs can be traced to King Edward I of England Edward I . Under the nova custuma in 1275, Collectors of Customs were appointed by Royal patent and, in 1298, custodes custumae were appointed in certain ports to collect customs for the Crown ... more details
Infobox University name National Academy of Customs, Excise and Narcotics image File NACEN.JPG thumb upright 2 centre alt National Academy of Customs, Excise and Narcotics, Faridabad, India location Faridabad , India website http www.nacen.gov.in index.asp www.nacen.gov.in Introduction The National Academy of CustomsExcise and Narcotics National Academy of Customs, Excise and Narcotics or National Academy of CustomsExcise and Narcotics NACEN , is a premier national academy of the Government of India for training of Indian Revenue Service IRS officers administering Customs, Central Excise, Service Tax and Narcotics laws in India. It imparts training to the officers of the elite Indian Revenue Service IRS . It is also the regional training center of the World Customs Organization World Customs Organization WCO for the South Asia region. It has nine regional training center across India which hold induction training for the group B and C officers. After completing the foundation course at the Lal Bahadur Shastri National Academy of Administration , Mussoouriee the direct recruits of the Indian Revenue Service IRS undergo an intensive training in taxation laws, international trade, narcotics laws, financial administration of India . The recruitment to this service is through Civil Services Examination held at prescribed date every year. Location Sector 29, Faridabad, Haryana, India. PIN 121008. Official Website The official website of the National Academy of Customs, Excise and Narcotics is http nacen.gov.in External links http www.nacen.gov.in NACEN Training Academy for IRS C&CE Officers http www.irsonline.in IRS C&CE Officers Association Official Website http www.irsofficersonline.org IRS IT Officers Association Official website http upsc.gov.in UPSC Official Website coord missing India Category Government of India Category Public administration schools in India Category Taxation in India ... more details
Infobox Union name CEEGA country Trinidad and Tobago affiliation NATUC members full name Customs and Excise Extra Guards Association native name image founded current head dissolved date dissolved state merged into office Port of Spain , Trinidad and Tobago people Andre Cabarr President website footnotes Include all unused fields for future use. See template talk Infobox Union for usage. The Customs and Excise Extra Guards Association is a trade union in Trinidad and Tobago which represents Extra Guards in the Customs and Excise Division of the Ministry of Finance. See also Portal Organized labour List of trade unions Category Trade unions in Trinidad and Tobago Caribbean trade union stub Trinidad stub ... more details
are required to have at least 5 years of field experience as Commissioners of Customs & Excise ... Additional Commissioners Represent the Customs & Excise department in the bench against the appellants ..., Tamil Nadu, Pondicherry. References www.cbec.gov.in excise cx circulars ... reductn govt litigatn proforma.pdf External links http www.cestat.gov.in Official website of the Customs, Excise and Service ... more details
Infobox Government agency agency name Customs and Excise Department nativename a nativename r heung1gong2 ... , Justice of the Peace Hong Kong JP chief1 position Commissioner of Customs and Excise chief2 name ... April 2010 The Customs and Excise Department C&ED , zh t s y heung1 gong2 hoi2gwaan1 j hoeng1 ... The Hong Kong Customs and Excise Department . On 1 August 1982, The Hong Kong Customs and Excise Department became independent from Trade and Industry Department . Departmental Structure The department is headed by the Commissioner of Customs and Excise . As at 1 April 2004, the department ... of the Customs and Excise Service, 504 are Trade Controls Officers and 614 are staff of the General and Common Grades. There are five branches The Administration and Excise Branch This is responsible ... Bureau , the international customs liaison and cooperation and the overall staff management and general administration of the Customs and Excise Service, including staff training, planning and provision ... to Hong Kong Customs and Excise Badge theme added with key and sword to replace the words Source http flagspot.net flags hk ced.html Customs and Excise Department & 91 Hong Kong& 93 Weapons ... patrol Border control References reflist External links Commons category Customs and Excise Department Hong Kong http www.customs.gov.hk Hong Kong Customs and Excise official website en zh icon Border ... Customs And Excise Department Hong Kong Category Customs services Category Law enforcement agencies ... Customs jurisdiction HKG employees 5,632 March 2008 http www.budget.gov.hk 2008 eng pdf head031.pdf ... Originally, Hong Kong Customs was Import and Export Management Predecessor , was founded in 1909, initially ... Administration, the Customs Liaison Bureau, the Office of Management Services, the Office ... management in Customs operations and the housekeeping of the Customs Drug Investigation Bureau, the Intellectual ... of revenue There is no tariff on goods entering Hong Kong, but excise duties are charged on four ... more details
Infobox Court Case name Norwich Pharmacal Co. v Customs and Excise court House of Lords image date decided 26 June 1973 full name Norwich Pharmacal Co. & Ors v Commissioners of Customs and Excise citations 1973 3 WLR 164 1973 FSR 365 1973 2 All ER 943 1974 RPC 101 1973 UKHL 6 1974 AC 133 judges James Reid, Baron Reid Lord Reid br John Morris, Baron Morris of Borth y Gest Lord Morris of Borth y Gest br Reginald Manningham Buller, 1st Viscount Dilhorne Viscount Dilhorne br Geoffrey Cross, Baron Cross of Chelsea Lord Cross of Chelsea br Charles Shaw, Baron Kilbrandon Lord Kilbrandon prior actions subsequent actions opinions transcripts http www.bailii.org uk cases UKHL 1973 6.html Full text of judgment keywords Interim order interim injunctions pre action disclosure application notice quia timet injunctions Joint and several liability joint tortfeasors freezing orders search orders cause of action preliminary injunction s Standing law locus standi Norwich Pharmaceuticals Norwich Pharmacal Co. & Others v HM Customs and ExciseCustoms and Excise Commissioners 1974 AC http www.bailii.org cgi bin markup.cgi?doc uk cases UKHL 1973 6.html 133 was a case involving the owner and exclusive licensee of a patent for an antibacterial called furazolidone . Between 1960 and 1970 unlicensed shipments of the chemical were imported into Britain, but Norwich Pharmacal were unable to identify the importers. The Commissioners held information that would identify the importers, but would not disclose this, claiming that they had no authority to give such information. Some people say that the House of Lords held that where a third party had become involved in unlawful conduct, they were under a duty to assist the person suffering damage by giving them full information and disclosing the identity of wrongdoers. ref Cite web url http www.gillhams.com dictionary 556.cfm title Norwich Pharmacal Orders ... at BAILII Use dmy dates date March 2011 DEFAULTSORT Norwich Pharmacal Co. v Customs and Excise Commissioners ... more details
Infobox Court Case name Esso Petroleum Co Ltd v Customs and Excise court House of Lords image caption date decided full name citations 1975 http www.bailii.org uk cases UKHL 1975 4.html UKHL 4 , 1976 1 WLR 1 judges prior actions 1975 1 WLR 406 subsequent actions opinions transcripts keywords Esso Petroleum Co Ltd v Commissioners of Customs and Excise 1975 http www.bailii.org uk cases UKHL 1975 4.html UKHL 4 is an English contract law case, concerning the rule of creation of legal relations in English law . Facts Esso offered a World Cup coin with likenesses of English 1970 squad players, given to every motorist buying over four gallons of petrol. The Revenue argued these coins should have purchase tax charged on them because they were produced in quantity for general sale. Judgment Court of Appeal Lord Denning MR said it was amazing that this case had gotten so far. He said the coins were not sold . House of Lords The House of Lords Lord Fraser dissenting agreed with the Court of Appeal that the petrol, not the coins, were being sold. But, then, on the question of whether the coins were being given under a contractual obligation, or as a mere gift, Lord Simon of Glaisdale, Lord Wilberforce and Lord Fraser agreed there was intention to create legal relations, given the heavy onus of proof to show a bargain was not intended. Lord Russell and Viscount Dilhorne dissented on this point, saying that the language in the poster advertisements that the coins were going free and the minimal value of the coins indicated no intention to create legal relations. See also English contract law Notes refs 2 References External links Category English contract case law ... more details
Infobox Court Case name Customs and Excise v Barclays Bank Plc court House of Lords image date decided full name citations 2006 http www.bailii.org uk cases UKHL 2006 28.html UKHL 28 judges prior actions 2004 http www.bailii.org ew cases EWCA Civ 2004 1555.html EWCA Civ 1555 , 2004 http www.bailii.org ew cases EWHC Comm 2004 122.html EWHC 122 Comm subsequent actions opinions transcripts keywords Assumption of responsibility , Caparo test, negligent misstatement Her Majesty s Commissioners of Customs and Excise v Barclays Bank Plc 2006 http www.bailii.org uk cases UKHL 2006 28.html UKHL 28 is a leading English tort law case concerning negligent misstatement and pure economic loss . Facts Customs and Excise needed to freeze the bank account of a Barclays customer. By law, banks are required to comply with requests for freezing orders and are paid for the service. When it received the request, a Barclays employee replied that it had frozen the bank account. But it had not. Money was withdrawn. The account was empty. Customs and Excise sued Barclays for the amount that was lost. Barclays argued it had no duty of care, nor had it assumed responsibility. Judgment Court of Appeal Peter Gibson LJ, Longmore LJ, Lindsay LJ held that there was no duty and proposed that Hedley Byrne type assumption of responsibility should be subsumed into the three fold test from Caparo Industries plc v Dickman . House of Lords The House of Lords unanimously disapproved the Court of Appeal s decision, that assumption of responsibility was indistinct and subsumed into the law of negligence. It held, however, that in this case, because the bank was required by law to comply with the freezing order, there could not be said to have arisen any assumption of responsibility on Hedley Byrne grounds. Applying then the Caparo test, it was held to not be fair, just and reasonable to impose liability. The bank was therefore not required to reimburse Customs and Excise for the dissipated money. See also Negligence ... more details
from customscustoms duties , which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes. An excise is considered an indirect tax , meaning that the producer ... to excise. ref HM Revenue & Customs, http www.hmrc.gov.uk briefs excise duty index.htm Excise Duty ... Kingdom Main Her Majesty s Customs and Excise Her Majesty s Customs and Excise HMCE was, until April ... of Value added tax Value added tax VAT , Customs Duties , Excise Duties, and other indirect ... entered into is applying the customs partly for the same reasons as the original excise was charged ... See also Customs Securities Turnover Excise Tax References Reflist Wiktionary Use dmy dates date March ...lead too long date November 2010 Taxation An excise or excise tax sometimes called a duty economics duty of excise or a special tax is commonly understood to refer to an inland tax on the sale, or production ..., or sold, within a country. An excise tax is one levied on specific goods or commodities produced ... in law an excise is distinguished from a sales tax or VAT in three ways i an excise typically applies to a narrower range of products ii an excise is typically heavier, accounting for higher fractions sometimes half or more of the retail prices of the targeted products and iii an excise ... of a sales tax, or of value added in the case of a VAT . Typical examples of excise duties ... excise taxes paid by Household income in the United States US households reporting different income levels, 1979 2007 Etymology. The word excise is derived from the Dutch accijns , which is presumed to come from the Latin accensare , meaning simply to tax . Regulatory and legal definitions of excise vary by country. For example In India, an excise is described as an indirect tax levied and collected on the goods manufactured in India. In the United Kingdom, HM Revenue and Customs lists alcohol ... , but rather service economics services . The Australian Taxation Office describes an excise ... more details
excise duty , land tax , or other forms of taxes. Commercial goods not yet cleared through customs are held in a customs area , often called a bonded store, until processed. All authorized ports are recognized customs area. Red and Green Channels Customs procedures for arriving passengers at many international ...About import export tariffs Custom disambiguation Cleanup date March 2009 File Customs, Tolls or Duties Corporation of Kinsale.jpg thumb right Customs, Tolls or Duties of the Corporation of Kinsale 1788 Customs is an authority or Government agency agency in a country responsible for collecting and safeguarding Duty economics customs duties and for controlling the flow of goods including animals, transports ..., and the customs agency enforces these rules. ref name Chowdhury 1992 Chowdhury, F. L. 1992 Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia. ref The customs authority may be different from the immigration authority, which monitors .... In most countries customs are attained through government agreements and international laws. A customs Duty economics duty is a tariff or tax on the importation usually or exportation unusually of goods. In the Kingdom of England , customs duties were typically part of the customary revenue ... the permitted customs limits and or carrying prohibited items should go through the Red Channel. Passengers with nothing to declare carrying goods within the customs limits only and not carrying prohibited ... goods above the customs limits on them or carrying prohibited items, they may be prosecuted for making a false declaration to customs, by virtue of having gone through the Green Channel. Canada and the United ... EU is a customs union , travellers between EU countries do not have to pay customs duties. VAT and Excise duties may be applicable if the goods are subsequently sold, but these are collected when .... ref http ec.europa.eu taxation customscustomscustoms controls baggage controls index en.htm ... more details
File Banderol.jpg thumb Alcohol excise stamp An excise stamp is type of revenue stamp affixed to some exciseable goods to indicate that the required excise has been paid by the manufacturer. They are Security finance securities printed by the finance ministry of the relevant country. Security measures Excise stamps and are often as detailed in their design as banknotes usually made from the same Cotton paper type of paper and containing holograms and other Counterfeit Anti counterfeiting measures anti counterfeit devices. The reason for such measures is that excise duty is extremely expensive, in most EU countries accounting for around half the market price of the product. Usage Excise stamps .... ref Unlike petrol, for example, which, despite being subject to excise, has no packaging to which a stamp ... of a genuine excise stamp also goes some way towards guaranteeing the genuineness of the product, as only certified producers may legally buy excise stamps. However, illegally obtained or counterfeit stamps are common in some countries. Manufacturers will buy a certain quantity of excise stamps from the government at their excise value which they are then obliged to affix to every packet of cigarettes or bottle of Distilled beverage spirits produced. The excise stamps are ideally affixed with strong ... constitute contraband . In countries where excise stamps are required, all cigarettes and alcohol produced ... free sale, which are still subject to excise but not VAT some countries do not require stamps for wine s, while others do. In the United Kingdom In the UK , excise stamps have been in use for spirits ..., while other forms of control are implemented by HM Revenue & Customs to verify that this is indeed ... illegally import them from abroad. Gallery Russian excise stamps 2000s gallery File Cigaretteakciz2002.jpg Cigarettes domestic File Cigaretteakcizimport2008.jpg Cigarettes import File Russia. Excise ... Revenue stamps Category Excise taxes az Banderol bg de Banderole nl Banderol belasting ru ... more details
Unreferenced stub auto yes date December 2009 Orphan date December 2009 Undercover Customs was a Television program television series produced by Granada Television for ITV which consisted of dramatic reconstructions of some of the largest real life smuggling incidents based on the official records of Her Majesty s Customs and Excise HM Customs and Excise in the United Kingdom UK . The series was presented by Sir Trevor McDonald and was supplemented by genuine surveillance footage and exclusive interviews with the Customs Officers responsible for the investigations of the organised smuggling rings, and also the witnesses and informants who helped crack each case. The 1998 series was Series Produced by Mike Kleinsteuber who also directed two of the programmes. Episodes The episodes and original air dates are as follows Undercover Customs 01 03 1999 Operation Crux 21 05 1998 Operation Barbecue 14 05 1998 Operation Escape 07 05 1998 Operation Fluke 30 04 1998 Operation Oltet 23 04 1998 Operation Bypass 16 04 1998 Operation Klondyke 14 08 1997 Operation Carla II 07 08 1997 Operation Suntempest 31 07 1997 Operation Babysitter 24 07 1997 Operation Green Ice 17 07 1997 Operation Begonia 10 07 1997 Category ITV television programmes Category 1997 in British television Category 1997 television series debuts Category 1999 television series endings Category 1990s British television series UK tv prog stub ... more details
A customs officer is a law enforcement agent who enforces customs laws, on behalf of a government. Hong Kong 4 931 posts, of which nine are directorate officers, 3 804 are members of the Customs and Excise Department Hong Kong Customs and Excise Department , 504 are Trade Controls Officers and 614 are staff ... to a customs and excise station, and may cause any goods to be marked before they are unloaded ... of any order under section 13 of the Customs and Excise Duties General Reliefs Act 1979 commits ... under the customs and excise Acts at any time within 20 years from the date of the commission ... of any thing that has become liable to forfeiture under the customs and excise Acts, or any ... liable to forfeiture under the customs and excise Acts. ref name S141 Ships but not their contents ... to forfeiture under the customs and excise Acts Officers may detain people to search their possessions ..., and liable to forfeiture under the customs and excise Acts. ref http www.opsi.gov.uk RevisedStatutes ..., and all land border crossings. References Reflist External links Customs and Excise Department Hong ... to customs check. Cargoes are either examined on board sea freighters or after off loading. In 2003 ... Kong and Macau are operated at the Hong Kong Macau Ferry Terminal. Four Customs launches conduct maritime ... member of the World Customs Organization WCO and Asia Pacific Economic Cooperation APEC . It exchanges intelligence and works closely with overseas customs administrations and law enforcement agencies. The department has also entered bilateral Cooperative Arrangements with other customs authorities on administrative assistance. At the working level, the department and the General Administration of Customs China Customs have each established designated liaison officers to facilitate the exchange ... date November 2010 Law enforcement in the United Kingdom Officers working for HM Revenue and Customs ... goods, and prevent banned items from entering or leaving the United Kingdom. The powers of customs ... more details
and revenue enforcement matters. It is also responsible for the implementation of customs and trade ... Singapore Cruise Centre Tanah Merah Ferry Terminal History The Customs department s history dates ... Department, Customs is one of the oldest tax collecting organisations in Singapore. The origin of revenue ... trends. In April 2003, the department was re constituted as Singapore Customs an agency that provides services for customs, trade and revenue matters. ref name history http www.customs.gov.sg ... of customs revenue protection of customs revenue by preventing the evasion of duties and taxes provision of one stop solutions for trade and customs matters, such as issuance of permits, licenses ... through simplification of customs procedures and administration of tax suspension schemes enforcement ..., contraband enforcement and revenue collection. ref cite web title Singapore Customs Organisational ... 2Aug10CompatibilityMode.pdf publisher Singapore Customs accessdate 6 January 2011 ref Notes reflist External links http www.customs.gov.sg Singapore Customs Official Website http www.customs.gov.sg ... more details
China Customs may refer to General Administration of Customs Chinese Maritime Customs Service Chinese customs gold unit Chinese pre wedding customs dab zh ... more details
officename stationtype Branch stations 61 Central Excise is a central government department which is administered by the Central Board of Excise and Customs . The Chairman, CBEC is the administrative .... Introduction The Central Board of Excise and Customs is the national agency responsible for administering Customs and Excise Laws in India. All administrative posts are manned exclusively by Indian Revenue Service officers. Intelligence Agencies of Central Excise and Customs Directorate General of Central Excise Intelligence for Central Excise related offences Directorate of Revenue Intelligence for Customs related offences Central Economic Intelligence Bureau Apex Intelligence & Co ordinating ... itself. Administration The Central Excise law is administered by the Central Board of Excise and Customs ... manual manual index1.htm See also Central Board of Excise and Customs Income tax in India Service tax ...Infobox law enforcement agency agencyname Central Excise nativename nativenamea nativenamer commonname patch patchcaption logo Central Excise & Customs.gif logocaption Seal emblem Seal of the Central Excise ... of Service Tax History The Central Excise duty is levied in terms of the Central Excise Act, 1944 ... of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is manufacture production and the liability of Central Excise duty arises as soon as the goods are manufactured or produced. As per the Central Excise Act, duty is leviable only on excisable goods. ie, Goods specified in Central Excise Tariff Act, 1985. The Central Excise Officers are also entrusted to collect other ... each clearance of manufactured from the factory was done under the supervision of the Central Excise Officers. Introduction of Self Removal procedure was a watershed in the excise procedures. Now, the assessees ... for Small Scale Industries. In 2001, new Central Excise No.2 Rules, 2001 have replaced the Central Excise Rules, 1944 with effect from 1 July 2001. Other rules have also been notified namely, CENVAT ... more details
Pakistan Customs is a government organization working under the federal Ministry of Finance Pakistan Ministry of Finance and the Federal Board of Revenue in Pakistan. Its headquarters is FBR, Islamabad . Image New Custom House.jpg right thumb New Custom House building Karachi Pakistan Customs Ranks Empty section date January 2011 External links http www.cbr.gov.pk newcu Official coord missing Pakistan http www.paccs.gov.pk Pakistan Customs Computerized System http www.pakcustoms.org Pakistan Customs information portal http www.fbr.gov.pk newcu Pakistan Customs Category Pakistan federal departments and agencies Category Customs services Pakistan stub ... more details
Image Ports of Auckland Customs Boundary.jpg thumb right Southern edge customs border of Captain Cook wharf, Ports of Auckland , New Zealand . An electric fence is faintly visible behind the historical fence. A customs area is an area designated for storage of commercial goods that have not yet cleared customs . It is surrounded by a customs border . Most international airports and harbours have designated customs areas, sometimes covering the whole facility and including extensive storage warehouse s. ref name ANTW http www.haven.antwerpen.be html 17 FAQ page FAQ 00.html Port of Antwerp FAQ from the official website of the Port of Antwerp . Accessed 2008 06 16. ref ref http www.chennaicustoms.gov.in note2001 PN003 2001.htm Public Notice No. 03 2001 from the Office of the Commissioner of Customs , Customs House, Chennai , India . Retrieved 2007 10 12 ref While territorially part of the country of the customs authorities, goods within the customs area have not technically entered the country yet, and may later be subject to customs duties . The goods within the area are also subject to checks regarding their compliance with local rules for example drug laws and biosecurity regulations , and thus may be Search and seizure impounded or turned back. For this reason, the customs areas are usually carefully controlled and fenced. The fact that goods are technically still outside the country of the customs area also allows easy transshipment to a third country without the need for customs checks or duties. ref name ANTW Other uses The term is also sometimes used to define an area usually composed of several countries which form a customs union , or to describe the area at airports and ports where travellers are checked through customs. References Reflist Category Borders Category International law Category Customs duties ja ... more details
Orphan date February 2009 POV date May 2008 globalize article date May 2008 Customs racketeering , a form of piracy , is the act of customs agent s seizing cargo on ships for their own gain but claiming that they have the legal right to do so. Customs racketeering was a big problem mainly during the pre and post American Revolution ary years, which caused numerous conflicts between the United States and Great Britain. See also Sugar Act Search and seizure External links http www.sparknotes.com history american prerevolution section9.rhtml Revolutionary America . Spark Notes. DEFAULTSORT Customs Racketeering Category Racketeering Category Customs duties Crime stub ... more details
globalize USA date December 2010 Customs brokerage is a profession that involves the clearing of goods through customs barriers for import ers and export ers usually businesses . This involves the preparation ... the importer exporter and governmental authorities. Customs brokers in the USA will often prepare ... Service , and many others. Customs brokers need to be familiar with the Harmonized Tariff .... For example, a customs broker may need to advise an importer regarding country of origin marking ... of the merchandise. Many customs brokers specialize in certain types of transactions, such as wearing apparel, perishables, or clearing the crew and manifest of large cargo vessels. Customs brokers ... airport s and harbor s with international traffic. Customs brokers normally arrange the transhipment .... Customs brokers must pass an http www.cbp.gov xp cgov trade trade programs broker brokers.xml examination and background check to become licensed. Customs brokers are not government employees and should not be confused with Customs agents, although in some countries the term customs agent may mean customs broker. Custom brokers may be employed by or affiliated with freight forwarder s, but may ... authorities and customs brokerage firms. In the United States , customs brokers are licensed by the U.S. Customs and Border Protection . In Canada customs brokers are licensed by http www.cbsa asfc.gc.ca menu eng.html Canada Border Service Agency Canada Customs . The majority of licensed Customs Brokers are members of the http www.cscb.ca index e.cfm Canadian Society of Customs Brokers . In Australia Customs Brokers are licensed by the Australian Customs Service http www.customs.gov.au and the majority are members of the Customs Brokers and Forwarders Council of Australia , the peak industry body representing these service providers. For customs brokers and clearing agents operating within ... customs code Council Regulation 2913 1992 deals with the very important area of representation ... more details
, then there is an explicit or implicit customs duty or tariff . An unusual example of an excise ..., but wretches hired by those to whom excise is paid. See also Wiktionary Her Majesty s Customs ...About Excise in the United States other Excise taxes Excise UStaxation Excise tax , sometimes called an excise Duty economics duty , is a type of tax . In the United States, the term excise means A any tax other than a property tax or Poll tax capitation i.e., an indirect tax, or excise, in the constitutional law sense , or B a tax that is simply called an excise in the language of the statute imposing that tax an excise in the statutory law sense . An excise under definition A is not necessarily the same as an excise under definition B . Excise taxes are often seen as a tax on items like gasoline ... cigarettes , which is on top of the federal cigarette excise of 1.01 . ref http www.tobaccofreekids.org research factsheets pdf 0097.pdf ref Constitutional law In the U.S. constitutional law sense, an excise ... tax is an ad valorem property tax which is not an excise . A property tax may be imposed on the property ... the fact that an income event has occurred. For purposes of the U.S. Constitution, an excise is essentially any indirect tax, or event tax. An excise means any tax other than 1 a tax on property ... constitutional law sense. ref Thus, an excise is imposed on the taxable event, and not directly on the person ... from an excise. However, a duty is similar to an excise in that a duty is generally imposed on an event such as an importation and not on a state of being. Statutory law The term excise also has a statutory ... denominated as an excise is an excise tax law. U.S. Federal statutory excises are or have been imposed under Subtitle D miscellaneous excise taxes and Subtitle E Alcohol, Tobacco, and Certain Other Excise ... services see Telephone federal excise tax , air transportation, policies issued by foreign insurance ... other subjects. The Commonwealth of Massachusetts charges what it calls an excise tax on all vehicles ... more details
Customs Valuation is the process where customs authorities assign a monetary value to a good or service ..., and protecting public health and safety. Custom duties, and the need for customs valuation, have ... Empire , the Han Dynasty and the Indian sub continent. The first recorded customs tariff was from 336 in Palmyra , an oasis city in the Syrian desert. ref Hironori Asakura, World History of the Customs ... century, the procedures used throughout most of the world for customs valuation were codified ... VII of GATT Article VII of the GATT outlines the requirements for Valuation for Customs Purposes ... of Article VII known as the WTO Agreement on Customs Valuation or the Valuation Agreement ensures that determinations of the customs value for the application of duty rates to imported goods are conducted in a neutral and uniform manner, precluding the use of arbitrary or fictitious customs values. ref United States Trade Representative Customs Valuation, http www.ustr.gov trade agreements wto multilateral affairs wto issues customs issues customs valuation ref The Agreement was negotiated ... by the WTO Committee on Customs Valuation, which holds two formal meetings a year. The Agreement also established a Technical Committee on Customs Valuation, which operates under the auspices of the World Customs Organization WCO , with a view to ensuring, at the technical level, uniformity ... substantive rules of customs valuation. Part II provides for the international administration of the Agreement ... gives customs administrations the right to request further information of importers where they have ... maintains a reasonable doubt, despite any additional information, it may be deemed that the customs value of the imported goods cannot be determined on the basis of the declared value, and customs would ... english docs e legal e ursum e.htm gAgreement ref Transaction value The primary basis for customs ... of importation. ref WTO Agreement on Customs Valuation, http www.wto.org english docs e legal e 20 ... more details
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