Waterguard
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The Waterguard was a division of HM Customs and Excise (HMCE) responsible for the control of vessels, aircraft, vehicles and persons arriving into and departing from the United Kingdom. This included crew members and passengers, as well as persons travelling on foot. Waterguard officers were responsible for applying the allowances provided for in law and for collection of customs and excise revenue on the excess. The officers were also responsible for the enforcement of the prohibitions and restrictions, including controlled drugs and plant and animal health. With the reorganization of HM Customs and Excise in 1972 the Waterguard was renamed the 'Preventive Service' and the functions of the Waterguard continued to be carried out as part of the HMCE (and its successor HM Revenue and Customs) until the establishment of the UK Border Agency in 2008.
History
Historically defence of the British coastline had fallen to
The name "Waterguard" became misleading after 1923, when their domain was extended to the border between Northern Ireland and the Irish Free State (now the Republic of Ireland), and they also came to carry out controls at airports and other places of entry into the United Kingdom. Waterguard officers were often referred to simply as "customs officers", although until 1972 officers of Customs and Excise were non-uniformed, the outdoor service, and were responsible for the examination and clearance of cargo (rather than passengers), as well as control of Purchase Tax. When Purchase Tax was replaced by VAT, control of this tax became the responsibility of HM Customs and Excise.
See also
- HM Coastguard
- HM Customs and Excise
References
- ^ "Records of the Coastguard". discovery.nationalarchives.gov.uk.
- ^ House of Commons Sessional Papers 1819 (569) XVII, 77; "A Return of Officers and Men appointed to the Preventive Boat Service between November 1816 and March 1819"