Borders, Citizenship and Immigration Bill [HL]

The noble Lord was referring somewhat to points raised by the noble Baroness, Lady Hanham, in terms of the distinction between customs functions in general customs matters and in revenue customs matters. It is the same issue about the extent of the split. The ““general customs matters”” is a phrase that has been coined for non-customs revenue matters in relation to which the Secretary of State may exercise functions concurrently with the commissioners. General customs matters are, as I mentioned before, things such as drugs smuggling, weapons smuggling, plant and animal health controls and endangered species controls. Revenue customs matters are things such as collecting duty in the red channel, catching tobacco smugglers and fining, and charging duties on postal packets.