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The Work of The Waterguard |
The work of the Waterguard varied over time reflecting the policies and needs of the Governments of the time. Where necessary this has been explained in the text of this web site. Notwithstanding the official instructions, from time to time individuals perceived the need for 'a manual'.
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In 1897 MJ Cahill, a Customs Officer in Liverpool, saw that the Landing and Waterguard duties overlapped and, at the time, were frequently discharged by the same Officers. The result of that observation was the publication of 'The Customs Manual of Waterguard and Waterside Duties'. The entire volume, of some 184 pages and giving an insight into the Work of the Waterguard at the end of the 19th century, can be seen by selecting the 'buttons' on the right. |
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Various extracts from the Reports of the Commissioners of Her Majesty's Customs & Excise between 1950 and 1972, that have some relevance to the work under the various headings here, can be seen in this PDF by selecting the 'button' on the right. |
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A 1938 copy of 'Customs Regulations & Procedures in the United Kingdom & Northern Ireland', which gives a comprehensive overview of the Customs work of the Waterguard and the Outdoor Service before WWII, can be seen by selecting the 'buttons' on the right. |
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The work undertaken by Waterguard officers often left them open to contact with serious disease and/or prone to developing serious health conditions in later life. A page has been devoted to these illness and can be seen by selecting the 'button' to the right. |
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Ports, Creeks, Stations and Wharves, and the type of trade in which they could be engaged, the times they could operate and the times Customs services would be made available, both 'free' and chargeable, was strictly controlled by the Commissioners of Customs & Excise. Each was granted a detailed 'Approval' which was regularly reviewed by the Collector in whose Collection the port was situated and re-negotiated with the port authority before renewal. Each approval contained full details of any accommodation and equipment that was to be supplied, by whom and if any cost was to be charged to the Crown.
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The work undertaken by the Waterguard, as outlined below, was performed within an environment unique to each Port, Creek or Station. 'Pen pictures' of some of those environments can be seen by selecting the 'button' to the right. |
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A detailed account of the work undertaken at airports by the Waterguard can be seen by selecting the 'button' to the right. |
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Only certain airports were Customs Approved for aircraft to arrive from, or depart for a foreign destination. These airports were published in Air Navigation Orders after consultation between The Air Ministry - later Ministry of Defence (Air), The Commissioners of Customs and Excise and HM Immigration. The 1950 list of 'Approved Customs Airports' is included in 'Work at Customs Airports' sub-page as above. By the mid 1950's the Boarding Duties on the arrival of a civil aircraft consisted of:
If any irregularities were discovered the Smuggling Regulations were applied. |
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Hovercraft were introduced on the routes from Dover and Ramsgate/Pegwell Bay to France in the mid 1960's. Special customs controls were introduced in the form of OWO 34/1966 which can be seen by selecting the 'button' to the right. |
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This was followed by detailed instructions in the form of Customs Code Vol 7 - Hovercraft which can also be seen by selecting the 'button' to the right. |
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Only certain places were Customs Approved for hovercraft and their passengers and cargo to arrive from, or depart for a foreign destination. These vehicles were generally treated in the same way as ships for customs control purposes. The Boarding Duties on the arrival of a hovercraft consisted of:
If any irregularities were discovered the Smuggling Regulations were applied. |
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A detailed account of the work undertaken at sea ports by the Waterguard can be seen by selecting the 'button' to the right. |
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Only certain ports around the UK were Customs approved for the importation and exportation of passengers and cargo from and to foreign ports. Within these ports only certain wharves and piers were approved to land cargo or passengers from foreign. By this system of 'canalization' the Commissioners of Customs and Excise sought to regulate and control shipping. Vessels arriving from abroad were ‘Boarded’ as soon as possible by the Waterguard at a Boarding Station - a place appointed by the Commissioners at which vessels arriving from abroad were obliged to ‘heave to’ for inspection and the Boarding and Embarking of Customs Officers. The Boarding Crew, usually consisted of a Preventive Officer accompanied by an Assistant Preventive Officer:
If any irregularities were discovered the appropriate regulations were applied. |
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| GRADE |
DATES |
DUTIES | ||||||||||
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| Coast Preventive Man |
- 1972 |
Coast patrol work | ||||||||||
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| Boatman |
1891 - 1905 |
Rummage & patrol work | ||||||||||
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| Preventive Man |
1905 - 1923 |
Assisting a Preventive Officer, rummage & patrol work |
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| Assistant Preventive Officer |
1923 - 1945 |
Assisting a Preventive Officer, rummage & patrol work |
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1945 - 1972 |
Under training whilst assisting a Preventive Officer, boarding vessels & aircraft, clearing passengers' baggage, rummage & patrol work |
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| Preventive Officer |
1891 - 1972 |
Boarding vessels & aircraft, clearing passengers baggage, supervising rummage & patrol work |
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| Chief Preventive Officer - All Sections |
1891 - 1972 |
Junior Management roles - includes routine visiting and inspection. | ||||||||||
| Waterguard/Preventive Surveyors |
1931 - circa 1964 |
Middle Management roles | ||||||||||
| Assistant Inspectors, Inspectors, 1st & 2nd Class Waterguard Superintendents |
1891 - 1972 |
Senior Management roles | ||||||||||
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A brief description of the work of the various Waterguard grades from Waterguard Superintendant to Assistant Preventive Officer was contained in a pre 1930 draft 'note' which can be seen by selecting the 'button' to the right. |
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General Order No 5/1945 - Re-organisation of the Waterguard Service - indicated the roles each grade would play after World War II. A PDF of General Order No 11/1931 can be seen by selecting the 'button' to the right. |
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Duty Free Shops, in positions located seaside or airside of departure controls, such as the departure lounges, were opened at certain ports and airports - the first at Terminal 3, London Airport in 1963. They were in fact a retail extension of a bonded warehouse established to allow the sale to certain categories of passengers, and for immediate exportation, of both foreign and British manufactured perfumes, wines, spirits, tobacco goods, cameras and photographic goods, optical instruments, clocks and watches, mechanical lighters, fountain pens and pencils, free of duty and/or purchase tax. The goods were strictly controlled from the bonded warehouse, to the shop and to the point of departure, with checks against sales sheets on board departing aircraft in the 1960's.
A Personal Export Scheme was operated by some shops which enabled the trader to reclaim relief from Purchase Tax and the procedure required Waterguard officers to certify that the goods had been exported.
The Exchange Control Act of 1947 came into operation on 1 October 1947 and made it an offence to import or export UK and Channel Island bank notes in excess of £10, and most other means of monetary exchange except with Treasury permission. The Waterguard was charged with policing these restrictions in respect of passengers arriving in or departing from the UK.
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The Exchange Control Act 1947 was introduced by OWO 34/47 which can be seen by selecting the 'button' on the right. |
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The Exchange Control Act's proposed effect on the control of Passengers Baggage was set out in OWO 44/47 which can be seen by selecting the 'button' on the right. |
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Public Notice No SN 6 issued in 1966 explained Exchange Control regulations then in force and can be seen by selecting the 'button' on the right. |
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These controls were gradually relaxed throughout the late 1960s and 1970s.
Under the Small Port regulations, Waterguard Officers were responsible for the Registration of British Sea Fishing Boats as well as the control of such vessels arriving from and departing for the fishing grounds. Fresh fish of British taking were regarded as ballast and therefore no formal Entry was required for any fish landed although fish deemed to have been illegally caught by illegal fishing methods or in a prohibited area were subject to a prohibition and seizure.
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Fishing vessels were allowed duty free stores - but on a restricted basis. The crew was not required to declare their private stores individually on return to port - the Master's declaration normally sufficed. Select the 'button' on the right for details of the crew's duty free allowances - from the 1965 'Green Book'. |
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Before the Immigration Act of 1793, informed by the influx of refugees during the French Revolution, immigration control was vested in The Clerks and Commissioners of the Passage. The Immigration Act of 1793 required that:
'The Master or Commander of every Ship or Vessel which shall arrive at any port or Place in this Kingdom, shall immediately on his arrival, declare in writing to the Collector and Comptroller, or other Chief Officer of the Customs, at or near such a Port or Place, whether there are, to the best of his knowledge, any Foreigns on board his said vessel; and shall, in his said declaration, specify the Number of Foreigners, if any, on board the said vessel and also specify their names and respective Rank, Occupation or Description, as far as he shall be informed thereof'.
Clause III of the 1793 Act also required the alien to state in writing his name, rank, occupation and description,
'or, if a Domestik Servant, then also the Name, Rank, Occupation or Description of his Master or Mistress, or shall verbally make to such Officer as afore said such Declaration to be reduced by him in writing; and shall also in like Manner declare the Country or Countries, Place or Places where he or she shall have principally resided for Six Calendar Months next immediately preceding such arrival'.
The foreigner was also required to obtain from the Customs Officer a certificate of having made a Declaration, containing the full particulars given. There was, however, to be a special exemption for 'Mariners' certified by the Master to the Customs to be members of the crew of his ship.
Clause XXII of the Act read:
'Every Custom House Officer, Magistrate or Justice as aforesaid shall, with all convenient Diligence, transmit to one of His Majesty's Principal Secretaries of State copies of all such Accounts in Writing ... keeping all ... all such Passports and Certificates, as far as may be, from being made publick.'
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The Registration of Aliens Act of 1836 reduced the requirement for the master of a ship, to deliver to the Chief Officer of Customs a list of aliens in his ship, and the third section of the new Act said each alien passenger was now only required to present his passport to the Chief Officer of Customs, and to declare his name, the country of which he was a subject and the date and place of his landing, but this presupposed that it need not be done immediately on landing and indeed it might be done in writing rather than verbally.
In a 1889 report, a House of Commons Select Committee on Immigration, recommended the resuscitation of the old Alien Registration Act of William IV's reign, and the requirement for an alien to produce his passport to the Chief Officer of Customs and declare his nationality. This requirement was actually reintroduced in 1890. The Aliens Act of 1905 allowed for the appointment of officers and medical inspectors. The generic term 'immigration officers' was used for the former, and a nucleus was hurriedly recruited from a cadre of new officers who would supplement the Immigration Officers drawn from HM Customs and the Board of Trade under the old regime - the Chief Aliens Officers appointed at Bristol, Glasgow and Liverpool were all Chief Preventive Officers of the Customs Waterguard Service. In 1919 the Aliens Restriction Act was passed and the first Chief Inspector of the Immigration Branch of the Home Office was appointed.
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Unlike the Waterguard, with its complete coverage of the coastline and watch-keeping traditions, the Immigration Service was only intended to operate at ports approved for the landing of passengers and at a few other ports which dealt with large quantities of alien seamen. Waterguard Preventive Officers were still employed as Immigration Officers at the smaller Ports and required to act, under Warrant, on behalf of the Home Office until the HMC&E reorganisation in 1972.
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The Royal Ulster Constabulary was responsible for the anti-smuggling patrols on the British side of the Irish Land Boundary after 'partition' in 1923. For the first time in history, as well as the usual sea and air routes in to the UK, HM Customs & Excise had to control routes by road and . . . . . . . . . rail! In 1951, after 3 years of negotiation between the Board of HM Customs & Excise and the RUC, the responsibility was handed over to the Waterguard. Select the 'button' on the right for more about the management structure and work of the Waterguard on the Irish Land Boundary. |
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Anything to declare? From the Illustrated London News - 1920 |
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A postcard published by Bamforth & Co Ltd of Holmfirth, Yorkshire - No 263 in their Comic series. |
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A General Order, No 12/1918, was issued on 19 March 1918 which laid out arrangements for the examination of passengers baggage, together with an introduction to Public Notice No 2 - GO 12/1918 - which can be seen by selecting the 'button' on the right. |
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These arrangements were altered by General Order No 53/1924 on 6 October 1924, and a revised Public Notice No 2 was issued. At the same time the practice of automatically issuing Public Notice No 2 to Shipping Companies generally was discontinued in favour of issuing them by request. The GO can be seen by selecting the 'button' on the right. |
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The wording of the Notice changed over time reflecting the perceived threat to the revenue. A selection of Notices in use from 1884 can be seen by selecting the 'button' on the right. |
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In January 1962 a Notice No 292 - Passengers' Baggage, Personal and Household Effects - was produced. Sections 1, 3 & 4 of this notice explained the procedure for inward passengers, including returning UK residents, overseas visitors staying less than 12 months, visitors intending to staying more than 12 months and persons intending to take up residence in the UK. Notice No 292 can be seen by selecting the 'button' on the right. |
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Before the introduction of the Self Selection declaration system known as 'Red and Green' in the late 1960s, all passengers were directed to a Baggage Examination bench where a Waterguard officer invariably asked them to read a Notice, printed on a laminated card, that explained what had to be declared and that the penalties for smuggling were severe.
The Officer then examined any articles produced andeither cleared the baggage after calculating and receiving any duty and tax payable, or carried out a full or partial examination of the baggage. It was then the practice to place a chalk mark on the baggage of all passengers cleared under the 'confrontation' system to indicate that it had been cleared for the information of any Assistant Preventive Officers stationed at the Baggage Hall exit.
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A humorous view of ' the chalking' by 'Magnum' was published in the August 1965 edition of the Customs Journal which can be seen here by selecting the 'button' on the right. |
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Passenger Clearance |
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Mike Aubin PO Questioning Passengers |
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Examining the Passengers Baggage |
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Examining a Passengers Car at the dockside |
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Notice Number 1 was in the form of a small pamphlet. It had the same explanation printed on it as Notice Number 2 plus space for the passenger to note down any articles he had to declare. It was sometimes issued to passengers by the Shipping line or the Airline prior to arrival at the point of examination. Its completion was not compulsory.
As well as protecting the revenue, baggage officers also protected the public from perceived harm by enforcing Prohibitions and Restrictions on a variety of goods. And from 1947 until its repeal, Officers applied the Exchange Control regulations which sought to control the import of Bank of England currency notes and other forms of currency exchange.
The clearance of human remains, and the ashes of cremated corpses, unaccompanied baggage carried as freight and household effects were the responsibility of Waterguard officers but any merchandise carried as baggage was referred to the Landing and Shipping staff.
Before the 'Red and Green' system allowed passengers to make a self assessment declaration by selecting the Red channel if they thought they had articles on which duty was payable, or selecting the Green channel if they had 'Nothing to Declare', all passengers were confronted, questioned and cleared at baggage benches. Initially these benches were arranged, in a square, in the middle of the baggage hall. Later on they were arranged in a row between the baggage reclaim area and the exit.
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If an officer was dissatisfied with a passenger's verbal declaration, the passenger was asked to complete a written declaration on a C 104 - Declaration by Importer of Accompanied Effects - after reading the warnings on the form. A 1971 version of C 104 can be seen here by selecting the 'button' on the right. |
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If any irregularities were discovered, or a passenger was found with 'Goods to Declare' in the Green channel - under the 'Red and Green' system it became an 'absolute' offence to enter the Green channel with 'Goods to Declare' - the Smuggling Regulations were applied.
NB. An offence is said to be 'absolute' when there is no defence against it in law.
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Accompanied motor vehicles were originally dealt with by Landing and Shipping staff on the dockside but with the introduction of the 'Roll On - Roll Off' car ferry terminals the clearance of the vehicles and their occupants transferred to the Waterguard in purpose built Car Halls.
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In April 1969, Miscellaneous Circular 32/69 introduced a self- selection system at the Eastern Car Terminal Dover, on an experimental basis, for the control of passengers for all incoming vehicles. Miscellaneous Circular 32/69 can be seen by selecting the 'button' on the right. |
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The outward controls at ports and airports differed in scope from those for inward passengers. The Revenue was only at risk if goods destined for export were illegally diverted to home use. Duty Free Shop goods were strictly controlled to the point of departure with checks against sales sheets on board departing aircraft in the 1960's. A Personal Export Scheme was operated by some shops which enabled the trader to reclaim relief from Purchase Tax and the procedure required Waterguard officers to certify that the goods had been exported.
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In January 1962 a Notice No 292 - Passengers' Baggage, Personal and Household Effects - was produced. Section 2 of this notice explained the procedure for UK residents making visits abroad. Notice No 292 can be seen by selecting the 'button' on the right. |
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Board of Trade Licences had to be produced for the exportation of certain goods at various times including Arms and Ammunition, some Foodstuffs, Antiques and Works of Art, Diamonds, Fur Skins and Gold. The licences, once exhausted, were returned to the Board of Trade. From 1947 until its repeal, Officers applied the Exchange Control regulations which sought to control the export of Bank of England currency notes and other forms of currency exchange.
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Public Notice No SN 6, issued in 1966 explained Export Licencing & Exchange Control regulations then affecting passengers and can be seen by selecting the 'button' on the right. |
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A Personal Export Scheme which enabled eligible passengers to export goods free of Purchase Tax was introduced in May 1949 to encourage visitors and tourists to buy in the UK and so help exports. Under the scheme, overseas visitors, and UK residents who were going abroad for at least twelve months, could make purchases in the UK free of Purchase Tax for delivery direct to the ship or aircraft by which they would be leaving the UK, the goods being exported as baggage.
Later the rules were relaxed and the buyer paid the Purchase Tax, or the VAT, and the trader supplying the goods completed a form PT 40 which was produced by the passenger, with the goods, at the port of export. The PT 40 was certified that the goods had been exported and returned to the trader. A refund was then made to the exporter by the trader.
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A form PT 40 can be seen by selecting the 'button' on the right. |
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If any irregularities were discovered the Smuggling Regulations were applied.
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An Agency function performed on behalf of the Board of Trade, with the overall Customs control by the Collector London Port. Many Preventive Officers, especially those in charge of Small Ports, were appointed as Receivers of Wreck. They were given a Commission by the Board of Trade appointing them Receiver for a defined area. Their duties as Receivers included Custody of Wreck, Sale of Wreck, Salvage, Rights of the Lords of the Manor, organising burial of animals and large fish carcasses, including those of whales, washed ashore, Fishes Royal and duties in relation to Royal Naval Reserve - RNR. There was a further Commission empowering them to hold enquiries into shipping casualties under the Merchant Shipping Act of 1894.
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Another Agency function on behalf of the Board of Trade, with the overall Customs control laid to the Collector London Port. Many Waterguard Officers in charge of Small Ports, were appointed as Registrars of Shipping.
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Officers were given a Letter of Appointment specifying the Port to which they were appointed Superintendant. A copy of David Alexander Bowman appointment as Superintendant for Kirkwall, can be seen by accessing the 'button' on the right. |
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As well as recording the vessel, and her details, in the port's Register of Shipping, the Registrar also prepared and issued a C344B Certificate of British Registry and a C344 Cover, in accordance with the instructions to Registrars of British Ships. A copy of a 1957 version of a C344B Certificate of British Registry and a C344 Cover, can be seen by accessing the 'button' on the right. |
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If the vessel being registered had already been measured by the Marine Surveyor and a Tonnage Mark had been assigned, a British Tonnage Certificate - form SURVEYS 53A - was issued. A copy of SURVEYS 53A can be seen by accessing the 'button' on the right. |
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An insight into the wider aspects of HM Custom & Excise involvement in the registration of ships can be gained from an article that appeared in the January 1969 edition of the 'The Mariner's Mirror'. A copy can be seen by accessing the 'button' on the right. |
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The PSA's Small Ports Guide gave valuable assistance to Waterguard officers at Single Officer Small Ports on Registrar of Shipping duties. A 1929 copy can be seen by accessing the 'buttons' on the right. |
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A graphic 'guide' to boat measurement was often used to help with the measurement of fishing vessels. A copy entitled 'Appendix 3' can be seen by accessing the 'button' to the right. |
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Rummage means ‘to search diligently’ and a typical Rummage crew consisted of a Preventive Officer and three Assistant Preventive Officers although in some of the smaller ports it only consisted of a Preventive Officer and two Assistant Preventive Officers.
The opening paragraph of 'Modern Smuggling and its Detection' - a small book of instruction to Waterguard Boatmen published by Her Majesty's Stationery Office in 1888 - states:
'The first thing to be remembered, is that an officer who only rummages a portion of a vessel thoroughly is worth a hundredfold more to the Crown than one who scampers all over her, and, failing to discover any contraband goods, arrives at the conclusion that there is none to be found.'
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Select the 'button' on the right for a copy of 'Modern Smuggling and its Detection' - 1888 - in full |
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In October 1937 a new version of the booklet, entitled 'Notes On Smuggling And Its Detection' was issued by the Office of the Inspector General of Waterguard. Select the 'button' on the right to view a copy. |
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There were usually one or more Rummage Crews in all major ports - London Port at one time had fifteen crews between the London Custom House and Sheerness - three of those crews had 'Mobile' terms of overtime working, that is 'all hours worked’ with a daily credit of two hours pay at overtime rates. They covered the whole Port wherever their knowledge or information and expertise took them, whilst the remaining crews were based in the various Dock systems.
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Examining the cargo space - circa 1908 |
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Examining the Deck furniture - post 1960 |
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A Rummage Crew hard at work examining the Engine Room - post 1960 |
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Examining the Cargo spaces - post 1960 |
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The Waterguard's main job throughout its existence was the prevention and detection of smuggling whether by passengers, light aircraft and boat owners or by crew members. Regardless of the legislation or regulations, the smuggler has sought to contravene, be it revenue evasion, a prohibition or a restriction on importation, the smugglers' methods are mainly the same. Select the 'button' on the right for more information. |
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Often there was a need to move uncustomed goods - ie that had not been cleared or duty paid - from one place to another such as a distant Customs warehouse, Baggage warehouse, Queen's Warehouse or a distant Waterguard station. Baggage was transferred from Victoria Station to Dover on the Golden Arrow in the 1950's. The baggage was cleared outwards, placed in a van on the train, the van was sealed with a lead plomb, and the cart notes were carried by the Guard to Dover.
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A form C 575 - Cart Note - was used to accompany transhipped goods. Copy 1 went with goods, copy 2 was sent under separate cover to the destination for return as a receipt and copy 3 was the receiving station's copy. Select the 'button' on the right to see a copy of a 1957 form C575. |
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Yachts or other private sailing craft arriving in the UK and departing abroad were subject to the same regulations as other vessels, and they were boarded, rummaged and controlled by the Waterguard in a similar way. Owners and Masters of British Yachts and other Private craft were advised of the reguirements and conditions they were subject to by Customs regulations by way of Public Notices which were issued from time to time. Examples of these notices can be seen by selecting the 'buttons' below.
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From mid 1968 a Yacht Blue Book - C 231(Folder) - became the basic control document. Select the 'button' on the right to view a 1968 edition. |
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The Masters or owners of Foreign yachts or private sailing craft cruising in UK waters were issued with a Yacht Store Book - C 173. This document - in which Waterguard staff recorded any surplus stores liable to duty and tax which were left on board, any bonded stores shipped and any livestock carried, and also recorded the disposal of those items - was kept on board the vessel and produced to any Officer boarding the vessel whilst in UK waters. Select the 'button' on the right to view a 1961 edition. |
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A form C 87 was sent to the relevant port when such yachts or other private sailing craft were to be 'laid up' in a UK port over the winter period. Select the 'button' on the right to see a copy of form C87. |
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A more relaxed attitude on certain Customs controls was exercised on British owned yachts and other private craft crewed by the owners. This was explained in Customs Notice No 8 - Select the 'button' on the right to view a 1966 edition. |
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A 1967 copy of Form C 142A, the Customs Declaration as to the yacht's duty paid status, about any repairs or alterations since last in the UK, the quantity of any dutiable stores or livestock on board and the private effects of the persons on board. Select the 'button' on the right to view a copy. |
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Select the link the 'button' to the right for details of a yacht crew's concessions (allowances) from the 1965 'Green Book'. |
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Originally the Duty Free 'Allowance' of dutiable goods was a Duty Free ‘Concession’ which could be withdrawn completely in certain circumstances. Its origin dated back to the days of the Honourable East India Company which obtained a Royal Warrant to trade eastwards beyond Cape Town. Some of these voyages could last up to six months or more.
In those days any passengers carried their own stores to last the duration of the voyage. As it was difficult to judge the length of any voyage, passengers were allowed a 'duty free concession' of up to 1/2lb of tobacco goods and up to 1/12 of a gallon of spirits - note the term ‘up to’ which suggests that it was really the 'remains’ and not an automatic amount considered.
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A 'memo' written by the Deputy Chairman of the Board of Customs & Excise entitled 'Passengers' Baggage - duty-free concessions' dated 16 January 1924, set out his thinking on making the practice of allowing passengers to import small quantities of spirits and tobacco goods for their personal use 'free of duty' a formal concession, can be seen by selecting the 'button' to the right. |
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The 'concession' was withdrawn completely, for example, when a person was being dealt with for a smuggling offence or had exceeded the Duty Free 'concession'. A passenger who declared 1lb of tobacco goods would pay duty on the excess of 1/2lb, but a passenger who declared more than 1lb lost the concession completely and paid duty on the total amount of tobacco goods being imported.
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In March 1966, a Press Notice was issued announcing changes and improvements in the allowances for passengers. This press notice can be seen by selecting the 'button' to the right. |
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Goods which were freely declared, but exceeded the Duty Free allowances or concessions, became liable to any duty and taxes that were applicable to those items. The amount was calculated by the examining officer with the aid of a 'Ready Reckoner' and the cash taken. A receipt, known as a 'duty slip', was prepared in duplicate and issued to the person paying the charges. Much to the consternation of most passengers, the payer received the duplicate copy - the original was retained in the Duty Slip Book - C175.
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After WWII, the procedures for assessing and accounting for the duty and purchase tax on Passengers' Baggage and Crews' Effects were modified to accommodate other changes within HM Customs & Excise. They were to remain relatively unchanged until the demise of the Waterguard in 1972. These changes in procedure were introduced to the service in July 1947 by OWO 29/1947 Part 2 which can be seen by selecting the 'button' on the right. |
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Payment was acceptable in cash, travellers cheques or by a personal cheque drawn on a UK bank. All 'bounced' cheques were the subject of full scale cash recovery action regardless of the amount.
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Duty Slip Books - C175 - were available in 10 receipts and 100 receipts versions. A book with the three instruction pages plus two completed and an uncompleted receipts, including the reverse, can be seen by selecting the 'button' to the right. |
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Where the charges, as calculated, were disputed by the passenger or crew member who nonetheless wished to take the goods with him, they were released on 'Deposit' of the calculated amount, and a C&E 52 receipt was issued a copy of which can be seen by selecting the 'button' to the right |
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The Customs duty and any other charges payable at import were, and still are, published in the UK Customs Tariff. The rates of Purchase Tax payable prior to 1972 were published in the annual Finance Bill. Both these 'sources' were far too complex and cumbersome to be readily available to a Waterguard officer on the baggage bench or on board ship or aircraft. So the detail relevant to Waterguard officers at the 'work face' was distilled in to the Waterguard Ready Reckoner, which was updated regularly and became the officer's bible for calculating charges and compromise penalties.
As well as protecting the revenue, the Waterguard was, at various times, the main line of defence against the perceived threat to social morality and the inherent danger from the importation of Dangerous Drugs, Dogs and Cats, Parrots, Plumage, Poultry carcasses, Uncooked meats, Cinematographic films, Seditious literature, Pornographic material, Flick knives, Horror comics, Arms and ammunition and Japanese shaving brushes.
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Raw Opium |
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Powdered Heroin |
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Heroin Injection Paraphanalia |
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Lose Herbal Cannabis |
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Compressed Herbal Cannabis |
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Cannabis Resin |
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Cannabis Resin |
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Cannabis Cigarette Smoking Paraphanalia |
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Cannabis Smoking Paraphanalia |
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Cannabis Pipe Smoking Paraphanalia |
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Cannabis Pipe |
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Cocaine |
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Crack Cocaine |
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Cocaine Paraphanalia |
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Cocaine Scales |
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Amphetamines |
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Methylenedioxymethiampetamine |
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Ecstacy |
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LSD |
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In 1992 Joe Lyons, whilst working in the Overseas Training Branch of HM Customs and Excise, was tasked with the production of a booklet which was to be entitled 'Controlled Drugs'. The intention was to provide officers engaged in anti-drug work with thought provoking points on the movements of drugs, associated chemicals and money. It post dates the days of the Waterguard, and was also translated into Spanish for issue in South America. The content was as relevant in the days of the Waterguard as it was in 1992. The PDF reproduced here is rather large but can be seen by selecting the 'buttons' on the right. |
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Any vessel found smuggling, where the main purpose of the voyage was smuggling, was liable to outright seizure, irrespective of any fines or imprisonment imposed on any or all the of the offenders.
A fine could be levelled on a vessel when a Responsible Officer was detected smuggling. Any Watch Keeping Officer was considered responsible for the suppression of smuggling and if such an Officer was detected smuggling, the Shipping Company was obliged to pay a fine irrespective of any penalties paid by the Offender. A ship could also be fined in cases of neglect by any Officer of the ship, or if goods were found in a place which could not have been used for smuggling if reasonable care had been taken by the appropriate responsible Officer, in cases of a breakage of seal, and sailing without an Outward Clearance. There was no power of arrest for these offences and if the fines were not paid a civil action had to be pursued in a Magistrates’ Court by Information & Summons.
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In 1948 the Board decided to modify the rules governing fines on ships - Customs Code Vol. I, Part I, paragraphs 78 & 79 - and issued OWO 14/1948 - item 5, which can be seen by selecting the 'button' to the right. |
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As with vessels, any motor vehicle used for the purpose of smuggling was liable to seizure, irrespective of any penalties imposed on the offender or offenders who could reclaim the vehicle against a further payment - unless the vehicle had been adapted or fitted with devices such as blocked off petrol tanks or secret compartments.
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From 1952, the Commissioners of Customs & Excise had the powers to compound any offence - in effect an 'on the spot fine' - under Section 288 of the C&E Management Act 1952. Therefore the majority of smuggling offences by passengers and crew were dealt with by Preventive Officers who accepted payment of a 'compounded penalty'. Effectively the Compromise Penalty made the Preventive Officer the Judge, Jury and Executioner, and in relation to the Seizure Reward payable, became the Chief Beneficiary. Offenders always had the option of having their case dealt with by a magistrate as the alternative to paying the compounded penalty. If the offender opted for Court proceedings, the penalty sought was 3 times the duty paid value with a minimum of £100 and/or two years imprisonment, at the discretion of the Magistrate. The monetary limits to the Compounding of penalties were increased as time went by to cope with inflation, but the penalty was calculated as three times the revenue involved. In 1968 a seizure of 1200 cigarettes, where the revenue involved was £13/4/0d (£13.20p), attracted a penalty of £39/12/0 (£39.60p) - about the same as the national average weekly wage. A Chief Preventive Officer would normally conduct the Court proceedings, however any Officer of Customs & Excise was authorised to conduct Court proceedings on behalf of the Commissioners. No official training was given for conducting Court proceedings, so the Preventive Staff Association published a 'Court Manual' or 'Court Procedure for Customs Officers' to give its full title. This was a valuable tool for staff who were called to conduct legal proceedings in the Magistrates’ Courts.
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Waterguard work, by its very nature, involved the detection and investigation of offences in contravention of the various Acts of Parliament - and the regulations therefrom - that governed that work. In the main they were the Customs Acts and later the Customs & Excise Acts, but on occasion they were the Acts of Parliament governing 'agency work'. Any offences that were found to be related to commercial activities or were committed outside the confines of the port, airport or other place of import were referred to the Customs & Excise Investigation Division.
Offences detected by the Waterguard were dealt with in one or more of four ways:
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On 26 October 1920, in a Circular - C. 203 - the Commissioners of Custom & Excise introduced an option of a deposit of treble duty-paid value as an experiment. Select the 'button' on the right to see a copy of Circular C. 203. |
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General Order 28/1926 authorized the senior Waterguard Officer present, at his discretion, to offer a passenger the option of proceedings by summons, as an alternaltive to being charged forthwith provided that he was satisfied that the passenger had an address in this country. Select the 'button' on the right to see the relative part of General Order 28/1926. |
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Reports of court cases prosecuted by Waterguard staff, in the absence of Solicitor's Office staff, were made to the Commissioners by a Hearing Letter - Form C459. Select the 'button' on the right to see a copy of a 1959 Hearing Letter. |
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An 'Aid Memoire', C&E 684 - Administering a Caution, was issued and stuck inside an officer's official notebook to remind him of the exact words, as laid down in Judges' Rules, to use when issuing a Caution to an offender. Select the 'button' on the right to see a copy of a 1972 form C&E 684 for use in England and Wales only. |
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Passengers and crew caught offending against the Customs & Excise Acts were subject to one or more of the above penalties. From the late 1960s, in respect of small quantities of tobacco products, wine and spirits, the offender could be asked to pay the duty and tax involved, plus 10%, and the goods were returned to the offender. If the offer was refused by the offender, the goods were seized and full offence action, as described below, was taken.
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In the case of an offender being offered the option of paying an 'on the spot' Compromise Penalty, and the offender not having the means to pay immediately, but promising to pay within 21 days, he or she was issued with form C 938 - time to pay notice. If payment was not made within the 21 days, the Collector's Office arranged recovery action. Select the 'button' on the right to see a copy of a C 938. |
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Goods were detained by Waterguard officers when there was doubt about their nature, their value, their origin, the correct rate of duty applicable or if there were insufficient grounds for immediate seizure. They were then wrapped, sealed, recorded and sent to the nearest King's or Queen's Warehouse for storage. When any doubt had been resolved, and the correct amount of any duty paid, the goods were normally released to the importer.
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An amended C175 or C176 Duty Slip was used as a receipt for detained goods. In 1960, OWO 18/1960 item 1 announced special directions which were to be observed when using a Duty Slip as a receipt for a detention. The relevant parts of OWO 18/1960 can be seen by selecting the 'button' on the right. |
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Goods were seized by Waterguard officers, as Forfeit to the Crown, when they were proscribed by law or when they were the subject of an attempted evasion of an import restriction or prohibition, or evasion of the duty on them. In certain circumstances an item became liable to seizure solely because it was instrumental in the attempted evasion whilst not being the object of the evasion - a vessel or motor vehicle used to smuggle goods for example. In most cases the goods were seized in the presence of the owner or importer.
Seized goods were wrapped and sealed, recorded and reported and sent to the nearest King's or Queen's Warehouse for storage until the correct disposal was determined. If the King's or Queen's Warehouse was any distance away, the goods were stored in a local Waterguard Lockup under the security of a crown lock, until suitable transport was available. This could prove to be problematical if the goods were by nature 'noxious' or the quantities were large or the goods required special storage or transport conditions.
The C& E Annual Reports for 1914 and 1917 stated that supplies of confiscated tobacco in sound condition were made 'as usual' to Criminal Lunatic Asylums and to State Inebriate Reformatories, and that tobacco unfit for human consumption, but useful for fumigating purposes, was sent to the Botanic Gardens at Kew and Edinburgh.
C&E Annual Reports - Seizure Summaries
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Seizures were reported to the Collector for the Port in which the seizure was made. The report was in two parts maintaining the 'accounting' separation of goods and paperwork.
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In circumstances when the goods were not seized immediately, but detained, the circumstances were reported to the Commissioners of Customs & Excise who, usually through the Solicitor's Office, issued a Notice of Seizure published in a British Government Gazette. Select the 'buttons' to the right for examples. |
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Most Waterguard 'Official Travelling' was undertaken on the 'station' - between the office and the site of the work to be performed - or from 'home' to a Detached Duty 'station' - but there were other instances where there was more to the journey than just transport. These instances involved officers travelling with the passengers by air, sea and rail as part of their working conditions. Select the 'button' on the right for details of these 'Official Fellow Travellers' . |
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The Launch Service was separate from the Revenue Cutter Service and the Waterguard but supplied transportation to Waterguard officers to and from vessels at anchor or underway. The launches were crewed by professional seamen, or boatmen, with their own management structure. Select the 'button' on the right for more details about the structure and work of the Launch Service. |
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Launches were often sold when they became surplus to HMC&E requirements. The story of HMCL Avocet after her Customs service can be seen by selecting the 'button' to the right. |
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The Coast Preventive Force were the 'eyes & ears' of the Waterguard. Staffed by Coast Preventive Men - CPMs - who patrolled the coast. Their patrols were arranged to cover the entire coastline at all times of the day and night. Select the 'button' on the right for more details. |
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Variations from 'the book' in both the procedures and methods of working were adopted in many Waterguard Stations due to special or exceptional local circumstances. To see examples of 'local practice' select the 'button' on the right. |
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The work of HM Customs & Excise was described in 'The CUSTOMS OFFICER', one of the Ladybird 'Easy-Reading' series of children's books. A 'spoof' version of the book was produced and circulated by an officer of the Waterguard. To see the contents of this 'spoof' select the 'button' on the right. |
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As in most offices, a Waterguard office and those who worked from it, had their share of administration tasks. These tasks were many and varied and either regulated the officers' working lives or supported the operational tasks that were the office's raison d'etre. Select the 'button' on the right for more details of these tasks. |
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The official rules and regulations, as they applied to the trade and general public, were set out in Public Notices which were made available at ports and places where it was thought they would be of most use. Some of these Public Notices can be seen as PDFs by selecting the 'button' on the right. |
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The Revenue Cutter Service was separate from both the Waterguard and the Launch Service. Prior to the amalgamation of HM Customs and HM Excise in 1909, each service separately maintained a fleet of revenue cutters - as did both Scotland and England before the services were amalgamated! During its long history, which pre-dates that of the Waterguard, the revenue cutters were crewed by the Royal Navy, the Coastguard and by professional seamen employed directly by HM Customs. Searching vessels challenged by the cutters was undertaken by the Customs Officers carried as 'super cargo' on the Cutter. After WW2, with the exception of HMRC Vigilant which had a professional crew to sail the vessel plus a Waterguard 'team' for the revenue work, the cutters were commanded and crewed entirely by Waterguard Officers with the additional necessary qualifications in navigation and seamanship obtained during their wartime service in the Royal Navy. Later Waterguard Officers were selected for the Cutter Service from a list of volunteers and given the required training in navigation and seamanship. |
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Select the 'button' on the right for more about the structure and work of the Revenue Cutters. |
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General Order No 53/1911 set out the Customs Law and practice governing the importation, landing and shipment of dutiable goods by the Royal Navy in the pre-WW I years. General Order No 53/1911 can be seen by selecting the 'button' to the right. |
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Royal Naval vessels arriving from abroad were Boarded on arrival. The Customs Crew Declaration was produced and any dutiable goods were dealt with on board. Tobacco goods within the Duty Free Allowance (Navy) were allowed to be retained for use ‘on board only’ with any excess, or any other goods liable to duty, being either cleared to duty or sent to the King’s/Queen’s warehouse. There was no facility for placing goods under Customs Seal on board Naval vessels. Customs permission was required to land any other dutiable goods outside the landing allowances unless duty had been paid although small quantities of tobacco goods could be landed for use when going ashore for short periods. Offenders intercepted with contraband ashore were handed over to the Admiralty Constabulary for the Navy to deal with under Queen’s Regulations and Admiralty Instructions, with the seized goods being handed over to the Customs. The crew and any passengers flown off Royal Naval vessels arriving from abroad were dealt with at the airfield of arrival. Their Customs Declaration was left on the vessel and the details forwarded to the Waterguard Superintendent for the appropriate airfield. Rummage of Naval vessels by Customs Staff was only performed in exceptional circumstances and in the presence of a ship's Petty Officer. |
Patrolling 'The Fareham Trots' Portsmouth Harbour 1955
A view of the Portsmouth Reserve Fleet with HMS Hedingham Castle in the middle ground, from the Customs launch 'Ocelot''. |
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Rummage Crew checking a Royal Navy S.1s Buccaneer at RAF Thorney Island - 1962 The aircraft is painted overall in 'anti-flash white' for the aircraft's nuclear strike role!
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The North Atlantic Treaty Organization - NATO - was formed in 1947 to combat the perceived threat from Eastern Europe in what became known as The Cold War. The countries of Western Europe, Canada and the United States formed this alliance to give each other mutual support. The treaty also gave NATO countries the opportunity to station its Armed Forces in Western Europe and its service men, and their dependants, the ability to move freely between and within the member countries, and to live duty and tax free in those countries.
To deal with this new situation the British Government passed the Visiting Forces Act 1952 and HMC&E issued General Order 3/1954 which set out new and appropriate Customs procedures.
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In practice the Visiting Forces to the UK were American airmen and their families stationed at various RCAF, USAF & US Navy bases. Select the 'button' on the right for more detail about Waterguard work on these US Bases in the UK |
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Customs shorthand for an alcoholic drink, and in Waterguard parlance particularly a ‘tot of spirits' to help see the day through!
The term derives from when dealing with imported goods it was frequently necessary to take samples for the Government Chemist. In the case of spirits the sample was taken in special 1/10th of a gallon bottles. Having drawn the sample, and a duplicate, the Assistant Preventive Officer would seal the bottles. The bottles were full to the brim and it was necessary to decant a small quantity so that the cork could be pushed home and be flush with the top of the bottle. They were then sealed by putting ‘hot sealing wax’ on the cork and applying the numbered seal
A single exercise could involve dozens of bottles and the 'decantations' might provide a substantial amount of the liquid which came to be known as 'Waxers'. The Official Instructions called for these 'decantations' to be disposed of by way of the 'public sewer' and so they were - but not always in public. It was alleged that from time to time it was not unknown for them to be diverted by way of the unofficial kidneys as flavour for the duplicate sample of Coffee - 'Roasted and ground' of course!
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After the First World War The Board became concerned about officers drinking on duty. On 28 April 1920 they issued a Circular - C 75 - referring to the acceptance of drink by Waterguard Officers on board vessels which can be seen by selecting the 'button' to the right. |
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Waterguard officers were sometimes seconded to work for foreign governments or UK government 'agencies' abroad - usually for a 3 year term. Select the 'button' on the right for more detail about Waterguard work abroad. |
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