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'Customs and Excise' refers to customs duties and excise duties. In certain countries, the national tax authorities that are responsible for collecting those duties are named 'Customs and Excise', including:

★ In the United Kingdom, Her Majesty's Customs and Excise (merged with the Inland Revenue to form Her Majesty's Revenue and Customs in 2005).

★ In Hong Kong, the Customs and Excise Department.

★ In Ghana, the Customs, Excise and Preventive Service.

★ In Singapore, the defunct Customs and Excise Department, which was replaced by the Singapore Customs on 1 April 2003.