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Borders, Citizenship and Immigration Bill [HL]

Although the arrangements that we are putting in place allow flexibility, the border force will have primary operational responsibility for customs revenue functions at the frontier. Similar functions using the same powers will still be carried out by HM Revenue and Customs officials inland, however. For example, checks on goods and customs audits at business premises or warehouses, et cetera, will remain a matter for HM Revenue and Customs: the processing of customs freight declarations and collections of duties on freight, which is a centralised function, will also remain with that department, which will have all such functions. Therefore, we believe it absolutely vital that the Director of Border Revenue is able to exercise such functions concurrently with the commissioners for Revenue and Customs. While Amendment 16 would not, in itself, prevent this arrangement, it might lead to confusion about how those functions are exercised by the commissioners and the director respectively. Amendment 17 would mean that the Director of Border Revenue could not collect customs or excise duties, or act to prevent the smuggling of dutiable goods. The functions of the commissioners on customs and excise duties are conferred concurrently on the director in the Bill to enable the border force to take day-to-day responsibility for all immigration and customs functions at the border, thus providing a fully integrated service. If Her Majesty’s Revenue and Customs remain responsible for customs and excise duty while the Director of Border Revenue were responsible for collecting other levies and duties at the border, it would not deliver the integrated service that we want to achieve, and it would certainly confuse the public. On that basis, I hope that the noble Viscount will agree that the amendment is unnecessary and inappropriate and that he will feel able to withdraw it.