Let’s start with the old tradition of the Christmas orange. That bright citrus in the toe of a child’s stocking wasn’t just a treat; it was a signal that your family had money. Oranges were once a luxury, imported from southern Europe and the Levant, and subject to tariffs under the Customs codes of the 17th and 18th centuries.  Alongside them came cinnamon, nutmeg, and cloves, essentials for everything from festive punch to Christmas pudding. All arrived via heavily taxed maritime routes and were subject to the Navigation Acts, which restricted imports to British ships and British ports. 

The Christmas pudding itself is a Customs miracle: sultanas from Turkey, spices from the East Indies, rum from the Caribbean, sugar from cane fields — each a step in a carefully controlled chain of 18th and 19th-century global trade.   

And historically, where there are tariffs, there are smugglers. The festive period was no exception. Brandy, silk ribbon, lace, and perfume often entered the UK under cover of darkness, hidden in false-bottomed crates, in fishing boats, or along quiet beaches from Kent to Cornwall. Customs officials (or excise men) stationed along the coast were known to step up inspections in the run-up to Christmas, aware that both merchants and smugglers wanted to capitalise on the seasonal demand for foreign luxuries. Had Santa existed in 1805, his sleigh would almost certainly have been seized for undeclared brandy and contraband ginger. 

Many of our “traditional” Christmas ideas were invented or imported during the Victorian era, a period defined as much by imperial trade routes as by Dickens and the railways. Crackers? The idea came from France, but the snap was British. Glass baubles? First imported from Bohemia (modern Czechia) and later mass-produced in Germany. German wooden toys were among the first regulated seasonal imports as the toy industry boomed. Even Christmas cards, first printed in London in 1843, were made with paper often sourced from abroad and ink dyes imported via Europe’s regulated chemical trade. 

All of this was subject to tariff books, Board of Trade oversight, and increasingly centralised Customs records — the ancestors of today’s CDS and commodity code databases. 

It wouldn’t be Christmas without a bottle (or three). But alcohol, from Prosecco to Scotch, has long been one of the UK’s most tightly regulated commodities. Excise duty on spirits is one of the oldest forms of taxation in Britain, dating back to the 1600s. By the 1800s, Customs officers were stationed along rivers, ports, and city centres to intercept illicit barrels. Christmas brandy was often smuggled into coastal villages, hidden in hay carts, or disguised as vinegar. 

Today, while the trade may be more transparent, the obligations are no lighter. Alcohol shipments still require additional declarations, duty stamps, and licensing/authorisations, as well as accurate classification under the excise Tariff chapters.  And it’s not just the booze. Christmas hampers filled with meat, cheese, or composite foods may require full Export Health Certificates (EHCs) signed by an official veterinarian before leaving the UK — particularly for export to the EU or Northern Ireland. If your pigs in blankets are heading abroad, the paperwork might outweigh the sausages. 

The first British Customs House opened in London in 1275. By the Victorian era, the UK Tariff Book was hundreds of pages thick. Goods being imported into the UK had to be declared with precision: a bauble wasn’t just a bauble; it might be taxed differently based on the material (glass vs. metal), country of origin, or whether it came pre-packed with other decorations. Today, we use the UK Trade Tariff online tool, but the principle remains the same: mis-declaring goods risks penalties, delays, or overpaying duties. Recent Customs data shows that around 2 in 5 businesses use the wrong commodity code…. a mistake that would make a Victorian officer shake his powdered wig. 

So, this Christmas, as you raise a glass of brandy, nibble a mince pie, or ship out a Bluetooth-enabled toy, remember: Christmas has always been a celebration shaped by international trade and the controls that regulate it.  Whether it’s 19th-century smugglers dodging excise, or 21st-century exporters juggling CDS declarations, commodity codes, and health certificates, the Customs spirit of Christmas is alive and well. 

And if Santa really did try to run this show without an EORI number, origin documentation, and a vet-signed certificate for reindeer jerky, he’d be spending Boxing Day in detention at the Border Control Post.