( in full Her/His Majesty’s Customs and Excise ) ( also Customs and Excise ) ( abbr HMCE )
a British government department that collects tax. Customs duties are the tax collected on certain imports, e.g. alcoholic drinks and cigarettes, and excise is the special tax collected on certain goods made in Britain, e.g. beer and cigarettes. When people go through customs at an airport or port they must sometimes say whether they are carrying any of these goods, and customs officers are allowed to search them. Her Majesty’s Customs and Excise are also responsible for collecting VAT , preventing illegal imports and providing information about foreign trade.