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        The term 'customs' applied to customary payments or dues of any kind, regal, episcopal or ecclesiastical until it became restricted to duties payable to the King upon export or import of certain articles of commerce. By ordinance of 21 January 1643, the regulation of the collection of customs was entrusted to a parliamentary committee whose members were appointed commissioners and collectors of customs forming a Board of Customs. This and succeeding committees appointed by Parliament until 1660 and thereafter by the Crown, functioned until 1662, when those who had been serving as commissioners became lessees of a new form of customs. This continued until 1671 when negotiations for a new farm broke down and a Board of Customs for England and Wales was created by Letter Patent.

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