The United States Custom House, sometimes referred to as the New York Custom House, was the place where the United States Customs Service collected federal customs duties on imported goods within New York City.

Federal Hall is a memorial and historic site at 26 Wall Street in the Financial District of Manhattan in New York City. The current Greek Revival–style building, completed in 1842 as the Custom House, is owned by the United States federal government and operated by the National Park Service as a national memorial called the Federal Hall National Memorial. The memorial is named for an earlier Federal style building on this same site, completed in 1703 as City Hall, which the government of the newly independent United States used as its capital building and called Federal Hall during the 1780s.