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Specific repeal: Identifying and listing specific acts and parts of acts to be repealed, ensuring their removal from the statute book.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laws, with a declaration that no law predating the new code would remain in force, the general repeal clause was withdrawn, the operation of the repeal of the enumerated acts was postponed for six months and full implementation of the new consolidated code was deferred to a future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 1826, 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.
Section 2 of the act repealed 26 acts, listed in that section, to take effect on the passing of the act.[9] 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.
Section 3 of the act provided that all orders in council, bonds, licenses etc. done under repealed acts would remain valid, notwithstanding the repeal.[9]
An Act passed in the Reign of 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 Session of Parliament holden in the Third and Fourth Years of the Reign of King William the Fourth, intituled An Act for the Management of the Customs.
An Act passed in the Fourth Year of the Reign of King William the Fourth, intituled An Act to repeal so much of an Act of the last Session of Parliament for the Prevention of Smuggling as authorizes Magistrates to sentence Persons convicted of certain Offences to serve His Majesty in His Naval Service.
An Act passed in the Session of Parliament holden in the Fourth and Fifth Years of the Reign of King William the Fourth, intituled An Act to amend the Laws relating to the Customs.
Except so much thereof as relates to Steam Vessels carrying Passengers between Great Britain and Ireland.
An Act passed in the Session of Parliament holden in the Fifth and Sixth Years of the Reign of King William the Fourth, intituled An Act to regulate the Admeasurement of the Tonnage and Burden of the Shipping of the United Kingdom.
An Act passed in the Session of Parliament holden in the Sixth and Seventh Years of the Reign of King William the Fourth, intituled An Act to amend the Laws relating to the Customs.
An Act passed in the Session of Parliament holden in the First and Second Years of the Reign of Her present Majesty, intituled An Act to amend the Laws relating to the Customs
Except so much thereof as relates to the Conveyance of Passengers in Merchant Vessels.
An Act passed in the Session of Parliament holden in the Fifth and Sixth Years of the Reign of Her present Majesty, intituled An Act to amend the Laws relating to the Customs.
Except so much thereof as relates to the Sale and the Assay of Foreign Gold and Silver Plate.
An Act passed in the Session of Parliament holden in the Sixth and Seventh Years of the Reign of Her present Majesty, intituled An Act to amend the Laws of Customs.
An Act passed in the Session of Parliament holden in the Seventh and Eighth Years of the Reign of Her present Majesty, intituled An Act to amend the Laws relating to the Customs.
Another Act passed in this present Session of Parliament, intituled An Act to make perpetual and amend an Act of the Fifth and Sixth Years of Her present Majesty, for preventing Ships clearing out from any British Port from loading any Part of their Cargo upon Deck.
^Commons, Great Britain House of (1825). Journals of the House of Commons. Vol. 80. pp. 310–311, 341, 352, 357, 471, 571–572, 601, 626. Retrieved 21 October 2024.
^ abcdeCommons, Great Britain House of (1844). The Journals of the House of Commons(PDF). Vol. 100. pp. 761–762, 778, 780, 807, 813, 824, 882, 885. Retrieved 29 October 2024.
^ abcdeLords, Great Britain Parliament House of (1845). Journals of the House of Lords. Vol. 77. H.M. Stationery Office. pp. 1054, 1071, 1088, 1096, 1102. Retrieved 29 October 2024.
^Lords, Great Britain Parliament House of (1875). Public Bills.