[10] The Custom House is, together with a number of other buildings on the same site, listed by Cork City Council on its Record of Protected Structures.

[6] The Custom House is located at the eastern extremity of Cork City's centre island, where the north and south branches of the River Lee reconverge.

[12] Built between 1814 and 1818, the building was used initially by the Inland Revenue, having replaced an old custom house on Emmet Place, now part of the Crawford Art Gallery.

This boardroom, with semicircular tables and upholstered chairs,[13][14] was described in the Irish Examiner as "one of the finest examples of the commercial interior design of the time".

The facade is in Cork grey limestone: the top two thirds are of dressed ashlar and the lower part is rusticated.