HM Customs and Excise is a Government department with responsibility for collecting billions of pounds in revenue each year in VAT, other taxes and customs duties. We also have a vital front-line role in protecting our society from illegal imports of drugs, alcohol and tobacco smuggling and tax fraud.

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The United Kingdom of Great Britain and Northern Ireland (commonly known as the United Kingdom, the UK, or Britain) is a sovereign state located off the northwestern coast of continental Europe. It is an island country, spanning an archipelago including Great Britain, the northeastern part of the island of Ireland, and many small islands. Northern Ireland is the only part of the UK with a land border with another sovereign state, sharing it with the Republic of Ireland. Apart from this land border, the UK is surrounded by the Atlantic Ocean, the North Sea, the English Channel and the Irish Sea. Great Britain is linked to France by the Channel Tunnel.