Customs Act 1826

The Customs Act 1826 was an act of the Parliament of the United Kingdom that amended the law relating to customs in the United Kingdom.

Background

In the United Kingdom, acts of Parliament remain in force until expressly repealed. Blackstone's Commentaries on the Laws of England, published in the late 18th-century, raised questions about the system and structure of the common law and the poor drafting and disorder of the existing statute book.
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. From 1810 to 1825, The Statutes of the Realm was published, providing for the first time the authoritative collection of acts.
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".
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. 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.
In 1822, the Navigation and Commerce Act 1822 was passed to encourage shipping and navigation. The Repeal of Acts Concerning Importation Act 1822 and the Repeal of Acts Concerning Importation (No. 2) Act 1822 were passed at the same time to repealed related inconsistent or obsolete enactments.
In 1823, the Customs and Excise Act 1823 was passed, which consolidate the several Boards of Customs, and also, the several Boards of Excise across the United Kingdom.
By a letter dated 9 August 1823, Secretary to the Treasury, John Charles Herries, 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".
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: 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.
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."
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. 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.

Customs, etc. Act 1825
Customs, etc. (No. 2) Act 1825
Customs, etc. (No. 3) Act 1825
Customs, etc. (No. 4) Act 1825
Customs, etc. (No. 5) Act 1825
Customs, etc. (No. 6) Act 1825
Customs, etc. (No. 7) Act 1825
Customs, etc. (No. 8) Act 1825
Customs, etc. (No. 9) Act 1825
Customs, etc. (No. 10) Act 1825
Passenger Vessels Act 1825

Passage

The House of Commons resolved on 5 April 1826 to go into a committee of the whole house to consider the Customs Duties Collection Acts, which met on 6 April 1826 and reported on 7 April 1826, resolving to amend the laws relating to the customs.
Leave to bring in the Customs Collection Bill to the House of Commons was granted to James Brogden, the chancellor of the exchequer, Frederick John Robinson and John Charles Herries on 7 April 1826. The bill had its first reading in the House of Commons on 10 April 1826, presented by John Charles Herries. The bill had its second reading in the House of Commons on 12 April 1826 and was committed to a committee of the whole house, which met on 13 April 1826. A separate committee to consider the Customs, etc. (No. 8) Act 1825, known as the Customs Bounties Act, was appointed on 26 April 1826 and met on 26 April 1826 and reported on 26 April 1826, resolving to further continue the nine-tenths the bounty on sugar. As such, the bill was committed to a committee of the whole house, which met and reported on 28 April 1826, with amendments. The amended bill was further considered on 1 May 1826 and had its third reading in the House of Commons on 4 May 1826 and passed, with amendments.
The Customs Duties bill had its first reading in the House of Lords on 5 May 1826. The bill had its second reading in the House of Lords on 8 May 1826 and was committed to a committee of the whole house, which met on reported on 9 May 1826, without amendments. The bill had its third reading in the House of Lords on 10 May 1826 and passed, without amendments.
The bill was granted royal assent on 26 May 1826.

Provisions

Revived enactments

Section 50 of the act amended the Customs Law Repeal Act 1825, reviving.

The Trade of Sugar Colonies Act 1732
The Merchant Seamen, etc. Act 1823
The Parliamentary Elections (Ireland) Act 1803
Duties on Tea, etc. (American Plantations) Act 1766
Countervening Duties of Excise Act 1823

Repealed enactments

Section 51 of the act repealed the Wine, etc., Duties Act 1825, the American and West Indian Trade Act 1825, the Duties on Mauritius Act 1825 and the Customs Act 1825.
Section 52 of the act repealed all acts relating to customs, navigation, smuggling, etc. with exceptions for enactments listed in that section, in addition.

Legacy

Subsequent developments

In 1827, the Excise Management Act 1827 was passed, which consolidated enactments relating to the collection and management of customs.
In 1833, eleven customs acts were passed to further amend and consolidate the customs law:

Customs, etc. Act 1833
Customs, etc. (No. 2) Act 1833
Customs, etc. (No. 3) Act 1833
Customs, etc. (No. 4) Act 1833
Customs, etc. (No. 5) Act 1833
Customs, etc. (No. 6) Act 1833
Customs, etc. (No. 7) Act 1833
Customs, etc. (No. 8) Act 1833
Customs, etc. (No. 9) Act 1833
Customs, etc. (No. 10) Act 1833
Customs, etc. (No. 11) Act 1833

In 1845, 10 customs acts were passed to further amend and consolidate the customs law:

Commissioners of Customs Act 1845
Customs (No. 3) Act 1845
Prevention of Smuggling Act 1845
Shipping, etc. Act 1845
Registering of British Vessels Act 1845
Duties of Customs Act 1845
Warehousing of Goods Act 1845
Customs (No. 4) Act 1845
Trade of British Possessions Act 1845
Isle of Man Trade Act 1845

In 1845, the Customs (Repeal) Act 1845 was passed to repeal 26 related enactments.
In 1853, Customs Consolidation Act 1853 was passed to consolidate the customs law.

Repeal

The broad terms of the repeal in section 52 of the act were criticised by William Rogers, a member of the Board for the Revision of the Statute Law.
The whole act was repealed by section 1 of, and the schedule to, the Statute Law Revision Act 1873