The acquisition of the natural harbor of San Francisco Bay as a result of the US-Mexico War and the subsequent admission of California into the Union, plus the extraordinary boom resulting from the Gold Rush, and also the highly anticipated trade with Asia, together dictated the necessity for a custom house in San Francisco.

It was moved to a four-story brick structure constructed in June 1850, located at Montgomery and California Streets.

[3] In 1905, Eames & Young, a St. Louis architectural firm won a national design competition (juried by architect Thomas Rogers Kimball)[4] for a new custom house.

The firm was chosen under the auspices of the Tarsney Act (1890–1912), which allowed the Treasury Department to hire private architects rather than use only government designers.

They designed the building in the Beaux Arts Classicism style, which was popular as part of the City Beautiful movement that sought to create more appealing urban centers.

Custom House include a symmetrical facade and articulated entrances that are highlighted with granite entablatures and carvings.

The concrete foundation of the building rests on timbers from the hull of the steamship Georgian, a vessel from San Francisco's gold rush days that was abandoned.

The building essentially has a U-shaped plan that surrounds an oval, two-story pavilion that contains the post office and Custom Hall.

The middle zone is characterized by smooth granite with windows topped with pediments and cartouches (decorative ovals).

The rich finishes include a marble floor and applied plaster ornamentation such as pilasters (attached columns).

The walls and vaulted ceiling of the Custom Hall are finished with plaster and painted with a vibrant color scheme.

In 1997, a renovation that increased seismic resistance and upgraded electrical, plumbing, and data systems while preserving the historic character of the building was completed.