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Former Custom House building attributed to John Smith, built for the then recently established Aberdeen Steam Navigation Company. On the corner of Waterloo Quay and Wellington Street, it is 3-storey with attic, and of 3-bays in Classical style, built of grey granite ashlar. There is a base course and channelled rustication to the ground floor, cill course at first floor, blocking course and substantial moulded cornice. The ground floor has segmental arched openings, with double leaf door in the first bay with a segmental-arched fanlight above. To the west is a single storey 2-bay wing. Windows are 12-pane sash and case, the roof of grey slate with coped ashlar end stacks. The building was converted to offices in the 1980s.
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Historic Environment Records (HER) 
Aberdeen City
HER -
NJ90NE0011 - 85-87 WATERLOO QUAY