Record

CodeNA6760
Dates1823-1909
Person NameBoard of Customs; 1823-1909
ActivityThe Scottish Board of Customs was established following the Act of Union of 1707. In 1722 this was replaced by a single UK Board of Customs (Management of Customs Act 1722: 9 Geo. I, c.21) but some commissioners continued to reside in Edinburgh for the transaction of Scottish business. In 1742 an independent Scottish Board of Customs was re-established but was again replaced in 1823 by a unified board for the United Kingdom (Customs and Excise Act 1823: 4 Geo. IV, c.23). Certain powers were delegated to a subordinate board in Scotland which was formally abolished in 1833 (Customs Act 1833: 3 & 4 Will. IV, c.51). In 1909 (Finance Act 1908: 8 Edw. VII, c.16), responsibility for excise duties was transferred from the Inland Revenue to the Board of Customs, which was re-named the Board of Customs and Excise.
Corporate NameBoard of Customs
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