In 1806, the Commission on Public Records passed a resolution requesting the production of a report on the best mode of reducing the volume of the statute book.[2] From 1810 to 1825, The Statutes of the Realm was published, providing for the first time the authoritative collection of acts.[2]
By the early 19th-century, British customs law, relating to trade, navigation, the import and export of goods, and the collection of customs revenue, had become increasingly intricate and difficult to navigate due to the large number of acts passed that had accumulated over many years. This complexity posed challenges for both commerce and law enforcement. The preamble of the Act acknowledged that the existing system had become an impediment to trade and the "Ends of Justice".[3]
In 1810, the Lords of the Treasury asked Nicholas Jickling to produce a Digest of the Laws of the Customs, which was published in 1815, numbering 1,375 pages from the earliest period to 53 Geo. 3.[4] This Digest was continuously published to bring the state of the law up to date to the end of every session. In 1814, the Commission of Public Records published their 14th Report, recommending consolidation of the statute law.
By a letter dated 9 August 1823, Secretary to the Treasury, John Charles HerriesMP, asked J. D. Hume, Controller of the Port of London, to "undertake the preparation of a general law, or set of laws, for the consolidation of the customs of the United Kingdom".[4]
The original plan for the consolidation was outlined in a letter dated November 18, 1824, from Mr. Herries, Secretary of the Treasury, to the Customs Commissioners, proposing:[4] The plan proposed a two-pronged approach:
Specific repeal: Identifying and listing specific acts and parts of acts to be repealed, ensuring their removal from the statute book.
General description: Implementing a general repeal clause to address any potential omissions and provide legal clarity.
Despite the intention to create a new legal code that would supersede all previous customs laws, with a declaration that no law predating the new code would remain in force, the general repeal clause was withdrawn, the operation of the repeal of the enumerated acts was postponed for six months and full implementation of the new consolidated code was deferred to a future date.[4]
On 15 April 1825, the Committee on Customs and Excise Consolidation Acts reported and resolved that it was "expedient to repeal the several Laws relating to the Customs now in force; and to consolidate the various enactments therein contained."[5]
In 1825, eleven customs acts were passed to consolidate to all practical purposes the whole statute law of the customs by repealing the numerous existing customs statutes and replace them with new, more clearly written laws.[4] The acts simplified tariff schedules, to make it easier for traders to understand duties, revised penalties for customs offences to ensure fair and consistent enforcement and introduced standardised procedures for customs declarations, to reduce administrative burdens and increase efficiency at ports.
In 1833, eleven customs bills were proposed to further amend and consolidate the customs law.
Passage
On 30 March 1833, the Committee on Customs Acts resolved to bring in a bill or bills to consolidate and amend the acts in force relating to the Revenue of Customs.[6]
Sections One and Two. Section Three from "and also an Act passed in the Fifty-first" to "the unity with His Majesty"; from "and also an Act passed in the Fourth Year of the reign of His late Majesty King George the Fourth, intituled An Act for regulating" to "made for amending the said last-mentioned Act"; from "and also an Act passed in the forty-third" to "shall extend to Ireland"; the words "and also all Acts whereby any Drawback of Duty is granted in respect of Materials used in building of Churches and Chapels"; from "and also so much of an Act" to "Islands of North America"; from "and also an Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to amend" to "Sale after Importation"; and from "and also an Act passed in the Second" to "such Compensation". Sections Four to Six. Repealed as to all Her Majesty's Dominions.
Section three, from "and another Act passed in the fifteenth" to next following "third," and from "and also an Act made in the Parliament of Ireland" to "coal trade thereof."
Repealed acts
Section 2 of the act repealed 24 acts, listed in that section, to take effect on 1 September 1833.[10] The section included exceptions for:
Any repeals of former acts contained within the acts being repealed, which remain in effect.
Arrears of duties or drawbacks that had become due and payable prior to this act.
Any penalty or forfeiture which had been incurred under the previous acts.
An Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled An Act for the Encouragement of British Shipping and Navigation.
An Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to grant certain Bounties and Allowances of Customs.
An Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to regulate the Trade of the British Possessions Abroad.
an Act passed in the Seventh Year of the Reign of His late Majesty King George the Fourth, intituled An Act to alter and amend the several Laws relating to the Customs.
Except so much thereof as relates to the Distillation of Spirits in the Isle of Man
An Act passed in the Seventh and Eighth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to amend the Laws relating to the Customs.
An Act passed in the Tenth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to impose Duties on the Importation of Silk and Silk Goods, and to allow Drawbacks on the Exportation thereof.
An Act passed in the First Year of the Reign of His present Majesty King William the Fourth, intituled An Act to impose an additional Duty of Customs on Spirits the Produce of the British Possessions in America.
An Act passed in the First Year of the Reign of His present Majesty King William the Fourth, intituled An Act to amend an Act of the Sixth Year of His late Majesty, to regulate the Trade of the British Possessions Abroad.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to abolish certain Oaths and Affirmations taken and made in the Customs and Excise Departments of His Majesty's Revenue, and to substitute Declarations in lieu thereof.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to discontinue or alter the Duties of Customs upon Coals, Slates, Cotton, Wool, Barilla, and Wax.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to equalize the Duties on Wine.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to repeal so much of an Act for the Management of the Customs as authorizes certain Fees to be taken by Officers of the Customs to make further Regulations in lieu thereof.
An Act passed in the Second and Third Year of the Reign of His present Majesty King William the Fourth, intituled An Act to amend the Laws relating to the Customs.
The whole.
Section 3 of the act repealed all acts relating to revenue of customs, navigation or smuggling, except for those listed in that section.[10]
An Act passed in the Eighteenth Year of the Reign of His late Majesty King George the Third, intituled An Act for removing all Doubts and Apprehensions concerning Taxation by the Parliament of Great Britain in any of the Colonies, Provinces, and Plantations in North America and the West Indies; and for repealing so much of An Act made in the Seventh Year of the Reign of His late Majesty as imposes a Duty on Tea imported from Great Britain into any Colony or Plantation in America.
And "o much of any Act or Acts, or the Parts of any Act or Acts, now in force, which was or were passed prior to the last mentioned Act, and by which any Duties in any of the British Possessions in America were granted and still continue payable to the Crown, as relates to the Collection and Appropriation of such Duties, except as herein-after excepted".
An Act passed in the Thirty-first Year of the Reign of His late Majesty King George the Third, intituled An Act to repeal certain Parts of an Act passed in the Fourteenth Year of His Majesty's Reign, intituled An Act for making more effectual Provision for the Government of the province of Quebec in North America, and to make further Provisions for the Government of the said Province.
An Act passed in the Fifty-first Year of the Reign of His late Majesty King George the Third, intituled An Act for carrying into effect the Provisions of a Treaty of Amity, Commerce, and Navigation concluded between His Majesty and His Royal Highness the Prince Regent of Portugal.
An Act passed in the Fifty-ninth Year of the Reign of His late Majesty King George the Third, intituled An Act to carry into effect a Convention of Commerce concluded between His Majesty and the United States of America, and a Treaty with the Prince Regent of Portugal.
An Act passed in the Fifty-ninth Year of the Reign of His late Majesty King George the Third, intituled An Act to prevent the enlisting or Engagement of His Majesty's Subjects to serve in Foreign Service, and the fitting out or equipping in His Majesty's Dominions Vessels for warlike Purposes, without His Majesty's Licence.
An Act passed in the Fourth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to authorise His Majesty, under certain Circumstances, to regulate the Duties and Drawbacks on Goods imported or exported in Foreign Vessels, and to exempt certain Foreign Vessels from Pilotage.
As the said Act is amended by an Act passed in the Fifth Year of the Reign of His present Majesty for that Purpose.[c]
An Act passed in the Thirty-seventh Year of the Reign of His Majesty King George the Third, intituled An Act for regulating the Trade to be carried on with the British Possessions in India by the Ships of Nations in amity with His Majesty.
An Act passed in the Fourth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to consolidate and amend the several Laws now in force with respect to Trade from and to Places within the Limits of the Charter of the East India Company, and so much further Provisions with respect to such Trade; and to amend an Act of the present Session of Parliament, for the registering of Vessels, so far as relates to Vessels registered in India.
An Act passed in the Fourth Year of the Reign of His late Majesty King George the Fourth, intituled An Act for regulating Vessels carrying Passengers between Great Britain and Ireland.
An Act passed in the Fifty-fifth Year of the Reign of His Majesty King George the Third, intituled An Act to repeal the Provisions of former Acts granting exclusive Privileges of Trade to the South Sea Company, and for indemnifying the said Company for the Loss of such Privileges.
An Act passed in the Fifth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to amend the several Acts for the Encouragement and Improvement of the British and Irish Fisheries
All other Acts and Parts of Acts relating to the said Fisheries which were in force upon the said Fifth Day of January One thousand eight hundred and twenty-six.
An Act passed in the Sixth and Seventh Year of the Reign of King William the Third, and another Act passed in the Fifteenth Year of the Reign of His late Majesty King George the Third, and another Act passed in the Thirty-first Year of the Reign of His said Majesty, which several Acts relate to certain Coal Boats and Carriages, and for loading Coals on board Ship.
An Act passed in the Sixth and Seventh Year of the Reign of King William the Third, and another Act passed in the Fifteenth Year of the Reign of His late Majesty King George the Third, and another Act passed in the Thirty-first Year of the Reign of His said Majesty, which several Acts relate to certain Coal Boats and Carriages, and for loading Coals on board Ship.
An Act passed in the Sixth and Seventh Year of the Reign of King William the Third, and another Act passed in the Fifteenth Year of the Reign of His late Majesty King George the Third, and another Act passed in the Thirty-first Year of the Reign of His said Majesty, which several Acts relate to certain Coal Boats and Carriages, and for loading Coals on board Ship.
An Act passed in the Sixth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to repeal the several Laws relating to the Performance of Quarantine, and to make other Provisions in lieu thereof
An Act passed in the Forty-third Year of His late Majesty King George the Third, intituled An Act for the better securing the Freedom of Elections of Members to serve in Parliament for any Place in Ireland, by disabling certain Officers employed in the Collection or Management of His Majesty's Revenue in Ireland from giving their Votes at such Elections.
An Act passed in the Fourth Year of the Reign of His late Majesty King George the Fourth, intituled An Act for regulating the Number of Apprentices to be taken on board British Merchant Vessels, and for preventing the deserting of Seamen therefrom.
And which Act it is hereby declared and enacted both and shall extend to Ireland.
An Act made in the Parliament of Ireland in the Twenty-first and Twenty-second Years of the Reign of His late Majesty King George the Third, for the Improvement of the City of Dublin by making wide and convenient Passages through the same, and for regulating the Coal Trade thereof.
And any Act or Acts for amending or continuing the same.
And also save and except all such Acts and Parts of Acts as relate to the maintaining or improving of any Harbours, Havens, Ports, Rivers, Piers, Lighthouses, Docks, Canals, Basins, or Warehouses.
And also all Acts and Parts of Acts which are of a local or personal Nature, not being Public General Acts, although declared public.
And also all Acts and Parts of Acts whereby any Duties are made applicable to any particular Purpose, or for the Use or Benefit of any particular Person or Persons, or Body or Bodies Corporate or Politic, or of any particular Company.
And also all Acts whereby any Drawback of Duty is granted in respect of Materials used in building of Churches and Chapels.
and also all Acts and Parts of Acts relating to the Excise, so far as the Provisions of any of such Acts might and are to be put in force by the Commissioners of the Excise or their Officers in the United Kingdom, or by the Commissioners of Customs or their Officers in Ireland.
An Act passed in the Seventh Year of the Reign of His late Majesty King George the Fourth, intituled An Act to regulate the Importation of Silk Goods until the Tenth Day of October One thousand eight hundred and twenty-eight, and to encourage the Silk Manufacture, by granting certain Duties, as relates to the Revenue of Excise.
An Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to repeal the Stamp Duties on Cards and Dice made in the United Kingdom, and to grant other Duties in lieu thereof, and to amend and consolidate the Acts relating to such Cards and Dice, and the Importation thereof.
An Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to regulate the Carriage of Passengers in Merchant Vessels from the United Kingdom to the Continent and Islands of North America.
An Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to provide for the Execution throughout the United Kingdom of the several Laws of Excise relating to Licences and Survey on Tea, Coffee, Cocoa, Pepper, Tobacco, Snuff, Foreign and Colonial Spirits and Wine, notwithstanding the Transfer to the Customs of the Import Duties on any of such Commodities.
An Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to amend the Laws relating to the Importation of Corn.
An Act passed in the Ninth Year of the Reign of His late Majesty King George the Fourth, intituled An Act to allow Sugar to be delivered out of Warehouse to be refined.
As relates to the ascertaining and publishing of the average Price of Sugar.
An Act passed in the First Year of the Reign of His present Majesty King William the Fourth, intituled An Act to regulate for One Year the Importation of Arms, Gunpowder, and Ammunition into Ireland, and the making, selling, and keeping of Arms, Gunpowder, and Ammunition in Ireland.
An Act passed in the First Year of the Reign of His present Majesty King William the Fourth, intituled An Act to subject to Duties of Customs Goods the Property of the Crown, in case of Sale after Importation.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to abolish certain Oaths and Affirmations taken and made in the Customs and Excise Departments of His Majesty's Revenue, and to substitute Declarations in lieu thereof.
An Act passed in the First and Second Year of the Reign of His present Majesty King William the Fourth, intituled An Act to repeal an Act of the Nineteenth Year of King George the Third, for repealing so much of several Acts as prohibit the Growth and Produce of Tobacco in Ireland, and to permit the Importation of Tobacco of the Growth and Produce of that Kingdom into Great Britain.
An Act passed in the Second and Third Year of the Reign of His present Majesty King William the Fourth, intituled An Act to continue for One Year, and from thence to the End of the then next Session of Parliament, several Acts relating to the Importation and keeping of Arms and Gunpowder in Ireland.
An Act passed in the Second and Third Year of the Reign of His present Majesty King William the Fourth, intituled An Act to authorise the Lords Commissioners of His Majesty's Treasury to grant Compensation to the Inspectors and Coal Meters of the City of Dublin, and to impose a Rate upon Coals imported into the Port of Dublin, to provide a Fund for such Compensation.
The whole.
Section 4 of the act further repealed parts of 2 acts, to take effect on 1 January 1834:[10]
An Act passed in the Sixth Year of the Reign of King George the Third, intituled An Act for repealing certain Duties in the British Colonies and Plantations granted by several Acts of Parliament, and also the Duties imposed by an Act made in the last Session of Parliament upon certain East India Goods exported from Great Britain, and for granting other Duties instead thereof; and for further encouraging, regulating, and securing several Branches of the Trade of this Kingdom and the British Dominions in America.
As imposes a Duty on Coffee the Growth or Produce of any British Colony or Plantation in America on Importation thereof into any other such Colony or Plantation.
Another Act passed in the Fourteenth Year of the same Reign, intituled An Act to establish a Fund towards further defraying the Charges of the Administration of Justice and Support of the Civil Government within the province of Quebec in America.
As imposes any Duties on Molasses and Syrups imported or brought into Canada.
Section 5 of the act provided that nothing in the act would extend to prevent any foreign seaman employed in navigating any vessel in the Southern Whale Fishery under the authority of Southern Whale Fisheries Act 1795 (35 G. 3. c. 92) or Customs Act 1826 (7 G. 4. c. 48) from continuing such employment with the "rights and privileges of British Seamen".[10]
Section 6 of the act provided that the act may be altered, varies or repealed by any act passed in the present session.[10]
^Commons, Great Britain House of (1825). Journals of the House of Commons. Vol. 80. Out-of-copyright. pp. 310–311, 341, 352, 357, 471, 571–572, 601, 626. Retrieved 21 October 2024.
^ abcdefCommons, Great Britain House of (1833). The Journals of the House of Commons. Vol. 88. pp. 218, 240, 643, 644, 649, 652, 657, 662, 709. Retrieved 29 October 2024.
