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.

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