Being a center for trade in the Indian Ocean since antiquity, however, the history of collection of customs duties in Sri Lanka dates far back as the second century BC.

With the discovery of Roman and other foreign coins from the archaeological excavations done at the site, this can be identified as an ancient trade centre of some importance.

From the inscriptions and other architectural remains it can be assumed that this monastery received support from the kings".

[5]The department works with the powers vested under the Customs Ordinance, as well as through several other related enactments.

As such, it has vested with the powers, such as in the areas of the arrest and detention of suspects contravening customs and import/export laws, as well as the confiscation of contraband.