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Specific repeal: Identifying and listing specific acts and parts of acts to be repealed, ensuring their removal from the statute book.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laws, with a declaration that no law predating the new code would remain in force, the general repeal clause was withdrawn, the operation of the repeal of the enumerated acts was postponed for six months and full implementation of the new consolidated code was deferred to a future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 288 of the act repealed 28 acts, listed in Schedule (A.) to the act, to take effect upon the passing of the act.[e][8] 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.
The section also ensured that all orders in council, bonds taken, licenses granted etc. made under the authority of the repealed acts would remain valid, commissions, deputations, bonds etc. would remain in force and ports, bonding places, havens, creeks etc. would continue.
An Act to amend and consolidate the laws relating to the Customs of the United Kingdom and of the Isle of Man, and certain Laws relating to Trade and Navigation and the British Possessions.
The whole Act, except sections 114, 115, and 116, relating to cards; sections 165, 166, 181, 182, 183, 185, 187, and 188, so far as they relate to those of Her Majesty's possessions abroad in which other provisions have not been substituted by Local Act or Ordinance with the sanction of Her Majesty; sections 324 to 327 both inclusive, and 329 to 331 both inclusive, relating to reciprocity in commerce, and sections 332, 333, and 335 to 341 both inclusive, and also 343, 344, and 345, relating to the acquisition and disposal of lands.
^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 (1876). The Journals of the House of Commons(PDF). Vol. 131. pp. 206, 263, 295, 303, 313, 317, 347, 359. Retrieved 29 October 2024.
^ abcdeLords, Great Britain Parliament House of (1876). Journals of the House of Lords. Vol. 108. H.M. Stationery Office. pp. 317, 319, 322, 338, 347, 360, 455.
