Chapter 18: HM Customs and Excise

Aim

Administer the indirect tax and customs control systems fairly and efficiently, and make it as easy as possible for individuals and businesses to understand and comply with their obligations.

Objectives and performance targets

Objective I: collect the right revenue at the right time from indirect taxes and to improve the level of compliance with customs and statistical requirements.

1. By 31 March 2006 reduce illicit market share within the excise regime to no more than:

2% for oils in England, Scotland and Wales; and
17% for tobacco;
implement a strategy for reducing the scale of the VAT losses from March 2003.

2. Improve customer service by:

ensuring by 2005 that 100% of services are offered electronically, wherever possible through a common Government portal, and take-up for key services of at least 50% by March 2006; and
delivering reductions in the costs of compliance for businesses.

Objective II: reduce crime and drug dependency by detecting and deterring the smuggling of illegal drugs and other prohibited and restricted goods.

3. Reduce the availability of illegal drugs by increasing:

the proportion of heroin and cocaine targeted on the UK which is taken out;
the disruption/dismantling of those criminal groups responsible for supplying substantial quantities of class A drugs to the UK market; and
the recovery of drug-related criminal assets.

Value for Money

4. Make productivity gains of at least 2.5% a year, without detriment to accuracy or customer satisfaction.

Who is responsible for delivery?

The Board of HM Customs and Excise is accountable to the Chancellor of the Exchequer. The Economic Secretary has day to day responsibility and is responsible for delivering this PSA. The Economic Secretary has lead responsibility for the delivery of target 3, supported by the CIDA Agencies.