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.