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Commissioner Of Excise
HM Customs and Excise (properly known as Her Majesty's Customs and Excise at the time of its dissolution) was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes. The payment of customs dues has been recorded in Britain for over one thousand years and HMCE was formed from predecessor bodies with a long history. With effect from 18 April 2005, HMCE merged with the Inland Revenue (which was responsible for the administration and collection of direct taxes) to form a new department: HM Revenue and Customs (HMRC). Activities The three main functions of HMCE were revenue collection, assessment and preventive work, alongside which other duties were performed. Revenue collection On behalf of HM Treasury, officers of HM Customs and Excise levied customs duties, excise duties, and other indirect taxes (such as Air Passenger Duty, Cl ...
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Non-ministerial Government Department
Non-ministerial government departments (NMGDs) are a type of Departments of the Government of the United Kingdom, department of the Government of the United Kingdom, United Kingdom government that deal with matters for which direct political oversight has been judged unnecessary or inappropriate. They are typically headed by British Civil Service, senior civil servants. Some fulfil a Regulatory agency, regulatory or inspection function, and their status is therefore intended to protect them from political interference. Some are headed by a permanent office holder, such as a Permanent Secretary or Second Permanent Secretary.Government Departments and Agencies
, Government, Citizens and Rights, DirectGov.


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Crime Prevention
Crime prevention refers to strategies and measures that seek to reduce the risk of crime occurring by intervening before a crime has been committed. It encompasses many approaches, including developmental, situational, community-based and criminal-justice interventions, to address risk factors at individual, family, community and societal levels. These strategies aim to deter potential offenders, reduce opportunities for offending and mitigate the fear of crime among the public, and are used by many governments in their efforts to reduce crime, enforce the law, maintain criminal justice and uphold overall stability. Studies Criminologists, commissions and research bodies such as the World Health Organization, the United Nations, the United States National Research Council and the UK Audit Commission have analyzed their and others' research on what lowers the rates of interpersonal crime. They agree that governments must go beyond law enforcement and criminal justice to tackle ...
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Customs Officer
A customs officer is a law enforcement official who enforces customs laws. Canada Canadian customs officers are members of the Canada Border Services Agency. It was created in 2003 and preceded by the Canada Customs and Revenue Agency (1999-2003). Customs officers has existed since 1868 under various departments: Customs Office, Customs and Inland Revenue from 1918 to 1923, Customs and Excise from 1923 to 1927 and Revenue Department from 1927 to 1999. They are most visible at 117 land border crossings and 13 international airports between Canada and US, but are also founded at 3 seaports, 3 mail centres within Canada. Hong Kong 4,931 posts, of which nine are directorate officers, 3,804 are members of the Customs and Excise Department, 504 are Trade Controls Officers and 614 are staff of the General and Common Grades. Hong Kong is one of the busiest container ports in the world. It handled 20.4 million TEUs ( Twenty-foot Equivalent Units) in 2003. Of these, 12.1 million ...
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Distilled Beverage
Liquor ( , sometimes hard liquor), spirits, distilled spirits, or spiritous liquor are alcoholic drinks produced by the distillation of grains, fruits, vegetables, or sugar that have already gone through alcoholic fermentation. While the word ''liquor'' ordinarily refers to distilled alcoholic spirits rather than drinks produced by fermentation alone, it can sometimes be used more broadly to refer to any alcoholic beverage (or even non-alcoholic ones produced by distillation or some other practices, such as the brewed liquor of a tea). The distillation process concentrates the alcohol, the resulting condensate has an increased alcohol by volume. As liquors contain significantly more alcohol (ethanol) than other alcoholic drinks, they are considered "harder". In North America, the term ''hard liquor'' is sometimes used to distinguish distilled alcoholic drinks from non-distilled ones, whereas the term ''spirits'' is more commonly used in the United Kingdom. Some examples ...
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Smuggling
Smuggling is the illegal transportation of objects, substances, information or people, such as out of a house or buildings, into a prison, or across an international border, in violation of applicable laws or other regulations. More broadly, social scientists define smuggling as the purposeful movement across a border in contravention to the relevant legal frameworks. There are various motivations to smuggle. These include the participation in illegal trade, such as in the drug trade, illegal weapons trade, prostitution, human trafficking, kidnapping, heists, chop shops, illegal immigration or illegal emigration, tax evasion, import restrictions, export restrictions, providing contraband to prison inmates, or the theft of the items being smuggled. Smuggling is a common theme in literature, from Bizet's opera ''Carmen'' to the James Bond spy books (and later films) '' Diamonds Are Forever'' and '' Goldfinger''. Etymology The verb ''smuggle'', from Low German ''smuggeln'' o ...
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Export
An export in international trade is a good produced in one country that is sold into another country or a service provided in one country for a national or resident of another country. The seller of such goods or the service provider is an ''exporter''; the foreign buyer is an '' importer''. Services that figure in international trade include financial, accounting and other professional services, tourism, education as well as intellectual property rights. Exportation of goods often requires the involvement of customs authorities. Firms For any firm, Global expansion strategies may include: * Franchising, * Turn Key Project, * Export, * Joint Venture, * Licensing, * Creating an owned subsidiary, * Acquisition, * Merger, etc. Exporting is mostly a strategy used by product based companies. Many manufacturing firms begin their global expansion as exporters and only later switch to another mode for serving a foreign market. Barriers There are four main types of expo ...
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Import
An importer is the receiving country in an export from the sending country. Importation and exportation are the defining financial transactions of international trade. Import is part of the International Trade which involves buying and receiving of goods or services produced in another country. The seller of such goods and services is called an exporter, while the foreign buyer is known as an importer. In international trade, the importation and exportation of goods are limited by import quotas and mandates from the customs authority. The importing and exporting jurisdictions may impose a tariff (tax) on the goods. In addition, the importation and exportation of goods are subject to trade agreements between the importing and exporting jurisdictions. Definition Imports consist of transactions in goods and services to a resident of a jurisdiction (such as a nation) from non-residents. The exact definition of imports in national accounts includes and excludes specific "borderlin ...
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Specific Gravity
Relative density, also called specific gravity, is a dimensionless quantity defined as the ratio of the density (mass of a unit volume) of a substance to the density of a given reference material. Specific gravity for solids and liquids is nearly always measured with respect to water at its densest (at ); for gases, the reference is air at room temperature (). The term "relative density" (abbreviated r.d. or RD) is preferred in SI, whereas the term "specific gravity" is gradually being abandoned. If a substance's relative density is less than 1 then it is less dense than the reference; if greater than 1 then it is denser than the reference. If the relative density is exactly 1 then the densities are equal; that is, equal volumes of the two substances have the same mass. If the reference material is water, then a substance with a relative density (or specific gravity) less than 1 will float in water. For example, an ice cube, with a relative density of about 0.91, will float. ...
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Value-added Tax (United Kingdom)
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994. VAT is levied on most goods and services provided by registered businesses in the UK and some goods and services imported from outside the UK. The default VAT rate is the standard rate, 20% since 4 January 2011. Some goods and services are subject to VAT at a reduced rate of 5% (such as domestic fuel) or 0% (such as most food and children's clothing). Others are exempt from VAT or outside the system altogether. VAT is an indirect tax because the tax is paid to the government by the seller (the business) rather than the person who ultimately bears the economic burden of the tax (the consumer). Opponents of VAT claim it is a regressive tax because the poorest people spend a higher pr ...
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Insurance Premium Tax (United Kingdom)
Insurance Premium Tax (IPT) is a type of indirect tax A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax co ... levied on general insurance premiums in the United Kingdom. Overview The Government of the United Kingdom, UK government introduced the Insurance Premium Tax to raise revenue from the insurance sector, which was viewed as being under-taxed, and not subject to Value Added Tax (United Kingdom), Value Added Tax. The main European Union value added tax, EU legislation regarding VAT (Council Directive 2006/112/EC) states that insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents, are exempt from VAT. The Insurance Premium Tax was announced by Kenneth Clarke in the November 1993 budget and introduced with the Finance ...
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