Customs (tax) in the context of "Dewele"

The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.

Following the merger of the two courts a Lord Ordinary, one of the Senators of the College of Justice, is designated as the Lord Ordinary in Exchequer cases.

A custom house or customs house was traditionally a building housing the offices for a jurisdictional government whose officials oversaw the functions associated with importing and exporting goods into and out of a country, such as collecting customs duty on imported goods. A custom house was typically located in a seaport or in a city on a major river, with access to an ocean. These cities acted as ports of entry into a country.

Due to advances in electronic information systems, the increased volume of international trade, and the introduction of air travel, custom houses have largely become obsolete. Many custom houses around the world have since been converted for other uses, such as museums or civic buildings.