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observance of customs - перевод на немецкий
![The [[Custom House, King's Lynn]]. It served as the port's customs office from 1683-1989.](https://commons.wikimedia.org/wiki/Special:FilePath/Customs House in King's Lynn.JPG?width=200 "The [[Custom House, King's Lynn]]. It served as the port's customs office from 1683-1989.")
![Lancaster's former Custom House]] (left) dates from 1764: customs dues were received upstairs in the Long Room, while the ground floor contained a [[weigh-house]] where dutiable goods were received prior to being transferred to the adjacent [[bonded warehouse]].](https://commons.wikimedia.org/wiki/Special:FilePath/Lancaster Maritime Museum.jpg?width=200 "Lancaster's former Custom House]] (left) dates from 1764: customs dues were received upstairs in the Long Room, while the ground floor contained a [[weigh-house]] where dutiable goods were received prior to being transferred to the adjacent [[bonded warehouse]].")
![A medieval 'King's Beam' for weighing wool is still in place outside the former [[Custom House, Poole]].](https://commons.wikimedia.org/wiki/Special:FilePath/Poole Custom House (8800).jpg?width=200 "A medieval 'King's Beam' for weighing wool is still in place outside the former [[Custom House, Poole]].")
.jpg?width=200 "Custom House, Gravesend (built in 1815 and still in HMRC service two centuries later). By the 15th century, ships entering the Port of London were required to take a Tide Waiter on board at Gravesend. Later it served as a principal base of the Waterguard and the Cutter service.")
![[[United Kingdom–Crown Dependencies Customs Union]]}}](https://commons.wikimedia.org/wiki/Special:FilePath/World Customs Unions.svg?width=200 "[[United Kingdom–Crown Dependencies Customs Union]]}}")
Определение
Википедия
HM Customs (His or Her Majesty's Customs) was the national Customs service of England (and then of Great Britain from 1707, the United Kingdom from 1801) until a merger with the Department of Excise in 1909. The phrase 'HM Customs', in use since the Middle Ages, referred both to the customs dues themselves and to the office of state established for their collection, assessment and administration.
The payment of customs duty (i.e. a levy on imported or exported goods) has been recorded in Britain for well over a thousand years. A centralised system for their collection has been in place since the 13th century, overseen since the 17th century by a Board of Commissioners (the Board of Customs). In 1909, HM Customs was merged with the Excise department (responsible for raising revenue from inland taxes) to create HM Customs and Excise (HMCE), responsible for all forms of indirect taxation. Just under a century later, HMCE was itself merged with the Inland Revenue (responsible for direct taxation) to create HM Revenue and Customs.
