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.

Officers spent significant amounts of time in docks, warehouses and depots and on board newly arrived ships assessing dutiable goods and cargoes.

HMCE was responsible for managing the import and export of goods and services into the UK; as such, its officers were active in the detection and prevention of attempts to evade the revenue laws, for example through smuggling or illicit distillation of alcohol.

The 1909 amalgamation of the (previously separate) Customs and Excise services required a new corporate structure, which substantially remained in place until 1971.

[6] The Headquarters Staff had oversight of policy implementation and management, as well as providing central accounting, legal and administrative services; its operation was akin to that of a government department.

The Outdoor Service was divided into geographical areas called Collections, each overseen by a Collector (a senior official who acted as the Board's representative).

At the same time the Waterguard ceased to operate as a separate body, although uniformed customs officers continued to be involved in preventive work.

Customs & Excise officers had authority throughout the country, including the powers of entry to premises and of arrest (though at times requiring the presence of a police constable).

All uniformed grades wore a Navy curl; CPOs were further distinguished by having a row of gold oak leaves on the peak of the cap.

HM Customs was established on a more permanent basis with the passing of legislation in the reign of King Edward I: the nova custuma of 1275.

Under this act the regulation of the collection of customs was entrusted to a parliamentary committee; however in 1662 Parliament reverted to the farming system, until a permanent Board was finally established in 1671.

For a time, the Excise Board was also responsible for collecting the duty levied on imports of beverages such as rum, brandy and other spirits, as well as tea, coffee, chocolate and cocoa beans.

[10] Prior to payment of duty, these items were often stored in a bonded warehouse, where excise officers could assess and measure them.

[11] In 1809 an organisation called the Preventive Water Guard was formed, independent of HM Customs, as a specialist service to combat smuggling.

In 1822 it was brought together with the Riding Officers and Cutter service to form a new body (under the authority of HM Customs) named the Coast Guard.

In 1891 a specialist Waterguard service was re-established within HM Customs, dedicated to rummaging vessels and combatting smuggling.

For the first part of the twentieth century, HMCE made do with a single revenue cruiser, the Vigilant (which served more as a flagship for the Commissioners than as a practical deterrent).

Historically, some of the more well-known figures to have served as Customs officers or Excise men are Robert Burns, Geoffrey Chaucer, William Congreve, Daniel Defoe, John Dryden, Thomas Paine and Adam Smith.