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 (to be merged with the Inland Revenue to form Her Majesty's Revenue and Customs in 2005).
• In Hong Kong, the Customs and Excise Department .