The rolls in this series contain the Pipe Office accounts of collectors of customs at English ports.
The accounts detail the sums raised by the wool and cloth duties, namely the ancient custom of 1275 and the new custom of 1303 and 1347, the mutuum and the subsidy. Other duties collected at the ports were the wine duty of tunnage, and the general tax of poundage. Although the collectors were based at one port, the customs area they covered often stretched far beyond a single location.