British Mandate Government Customs and Excise 23mm Button Manufacturer FIRMIN-LONDON

• The button in the picture is a historical item belonging to the uniform of the Mandatory Customs Officers, who served in the “Customs, Excise and Trade Department” of the British Mandate government in Israel.
• Here are more details about the organization and its officials:
• The inscription: On the edge of the button appears the inscription “CUSTOMS AND EXCISE”. Excise is a tax imposed on locally produced goods (such as tobacco or alcohol).
• The letters in the center: In the center of the button appears the monogram CP, which stands for Customs Palestine.

• Decoration: Around the center appear branch leaves (probably olive or laurel), which were common in official decorations of the Mandatory government.
• During the British Mandate, customs were administered by the Mandatory government’s Department of Customs, Excise and Trade,
• Combined police and customs stations: At some border and entry points into the country, police stations also served as checkpoints and customs. A prominent example is the Metula police station, which operated as a control, customs, and ongoing security point with Lebanon.
• • Mandatory customs houses: The Mandatory government established designated customs buildings at ports and train stations, where customs officials operated alongside police forces:
• o The Jaffa Customs House: was established in the early 1930s as part of the expansion of the port and served the port administration and customs.
• o Tel Aviv Customs House: A building located alongside the Jaffa-Jerusalem railway (Rakevet Street) and used as the “Tel Aviv” train station.
• o Upper and Lower Customs House: Mandatory buildings that were used to supervise the northern and eastern borders (for example, near Rosh Pina).
• Roles of Customs Officers
• The Mandatory Customs Officers were uniformed officials with extensive enforcement powers:
• • Port supervision: The main activity was in the ports of Jaffa and Haifa, where they supervised goods unloaded from ships and inspected passenger luggage.
• • Combating smuggling: They worked to prevent the smuggling of goods and weapons into the Land of Israel.
• • Tax collection: The department was responsible for implementing the Customs Tariff Ordinance, which determined which goods were subject to tax and which were exempt (such as agricultural equipment or construction materials for public projects).
• • Maritime Policing: The Customs Department had patrol ships (Customs Launches) that patrolled along the coasts. These ships flew a special flag – the British Blue Hans with the inscription “PALESTINE CUSTOMS” in a white circle.
• Structure and Organization
• • Headquarters: The Customs Administration was located in Jerusalem, but branches and checkpoints operated at all points of entry – at ports, railway stations and land border crossings.
• • Composition of the personnel: Similar to other government departments, the senior management ranks were staffed by British, while the field ranks and clerks included Jews and Arabs resident in the country.

• Continuity: With the end of the Mandate in 1948, the organizational and legal infrastructure established by the British served as the basis for the establishment of the Customs and VAT Department of the State of Israel