This two-storey governmental structure follows a Neo-Classical tradition, with an emphasized horizontality and symmetrical form, particularly on the design of its façade.

The window-like portals opening out to small balconies were framed with pilasters topped with ornate capitals and were adorned with elaborate geometrical grillework.

[1] In 1907, the Pontifical coronation of Nuestra Señora del Santísimo Rosario - La Naval de Manila took place in front of the Aduana Building.

In World War II, the building once again suffered damage; first from Japanese bombings in 1941 and later on from American and Filipino artillery during the Battle of Manila in 1945.

[3] The Aduana was repaired after the war and served as the offices of the Central Bank of the Philippines, the National Treasury and eventually the Commission on Elections.