FJ Barnett Esq. was appointed Collector of Customs (hitherto Customs had been the responsibility of the Resident Commissioner). Customs was the first government department in the Protectorate.
The Customs Management Ordinance, Cap 63 came into force on 18 February 1907. Before this particular orders had been made to govern the collection of revenue.
The Resident Commissioner relinquished direct responsibility for the Treasury and the post of Collector of Customs was redesignated as Treasurer and Collector of Customs, a title that remained until 1967.
The Customs Management Ordinance Cap 63 was introduced to set up the first Board of Commissioners whose function was to determine the duty payable on any goods. This continued until 1958 when a new tariff was introduced.
When the Solomon Islands capital, Tulaghi was occupied by the Japanese Customs ceased to function and operations were governed from Sydney, Australia until 1945.
The last foreign vessel recorded as departing Tulaghi before occupation was the British steamship MORINDA 8 February 8 1942, en route to Sydney, Australia.
The Advisory Council selected Honiara as the site to rebuild the capital. The first ship recorded as reporting inwards under Customs Control was the KURIMARAU, on 27 November 1945, later clearing for Suva.
The new Customs Ordinance Cap 78 came into force which with amendments since that date is still extant and known as Cap 121.
Cap 78 saw for the first time the inclusion of ad valorem duties.
H.M Customs became a separate department.
With the imposition of Excise Duty on locally manufactured tobacco products the Collector of Customs was redesignated Comptroller of Customs and Excise and the Department was redesignated H.M. Customs and Excise Department.