The Customs and Excise Act 1787 ( 27 Geo. 3. c. 13), also known as the Gilbert Act, was an act of the

Parliament of Great Britain The Parliament of Great Britain was formed in May 1707 following the ratification of the Acts of Union 1707, Acts of Union by both the Parliament of England and the Parliament of Scotland. The Acts ratified the treaty of Union which created a ...

that consolidated and reformed

customs duties A tariff or import tax is a duty (tax), duty imposed by a national Government, government, customs territory, or supranational union on imports of goods and is paid by the importer. Exceptionally, an export tax may be levied on exports of goods ...

Great Britain Great Britain is an island in the North Atlantic Ocean off the north-west coast of continental Europe, consisting of the countries England, Scotland, and Wales. With an area of , it is the largest of the British Isles, the List of European ...

. The act revolutionised the collections of customs duties, abolishing old duties and substituting new ones.

Provisions

Section 1 of the act provided that from 10 May 1787, "all subsidies, customs, importations, or duties whatever (respecting the revenue of customs) payable to his Majesty, customs, and his heirs and successors, by virtue of any act or acts of parliament now in force, upon the importation of any goods, wares, backs, to or merchandize, into Great Britain; or upon the exportation of cease, any goods, wares, or merchandize, from Great Britain; or upon any goods, wares, or merchandize, being brought or carried coastwise, or from port to port within the said kingdom, and the several and respective drawbacks allowed upon the exportation of any goods, wares, or merchandize, from Great Britain or on any other account whatever, respecting the duties of customs; and also the additional imposts or duties charged upon the product and amount of the said several duties of customs, shall cease", with the exception of certain duties payable to the

City of London The City of London, also known as ''the City'', is a Ceremonial counties of England, ceremonial county and Districts of England, local government district with City status in the United Kingdom, city status in England. It is the Old town, his ...

and certain duties, including in

Newcastle upon Tyne Newcastle upon Tyne, or simply Newcastle ( , Received Pronunciation, RP: ), is a City status in the United Kingdom, cathedral city and metropolitan borough in Tyne and Wear, England. It is England's northernmost metropolitan borough, located o ...

. The act provided that the duties listed in the act would replace them from that point.

Legacy

The Select Committee on Temporary Laws described this act as a Consolidation Act. Sections 2–20, 22, 24, 26–30 and 32–34 of the act were effectively repealed by the Customs Law Repeal Act 1825 ( 6 Geo. 4. c. 105), which repealed the act "as relates to the Importation or Exportation of Goods, Wares or Merchandize, or as relates to the Mode of collecting or securing Payment of Duties of Customs, or the Allowance of Drawback of such Duties, upon any Goods, Wares or Merchandize imported into or exported from this Kingdom." Sections 41–46 of the act were repealed by the Inland Revenue Repeal Act 1870 ( 33 & 34 Vict. c. 99). The act was wholly repealed by the

Statute Law Revision Act 1871 A statute is a law or formal written enactment of a legislature. Statutes typically declare, command or prohibit something. Statutes are distinguished from court law and unwritten law (also known as common law) in that they are the expressed wil ...

( 34 & 35 Vict. c. 116), as all non-repealed enactments had been superseded or made obsolete.

Notes

References

{{Authority control Great Britain Acts of Parliament 1787 Repealed Great Britain Acts of Parliament HM Revenue and Customs Foreign trade of the United Kingdom Consolidation Acts