The first record of a revenue agency was of the Collector General, appointed in 1868 with the primary responsibilities to collect revenue on all imports except that of the Post Master General and to collect taxes from businesses, taxes on income and property and license fees.

In 1985, the then Government saw the need to place greater emphasis on accountability in order to enhance revenue collections. As a result, a Revenue Department was created and divided into two sections- Customs and Excise and Inland Revenue with the appointment of Commissioners with portfolio responsibility for each.

In July 1990, the Revenue Protection Division was established and was entrusted with the responsibility of overseeing the collection of revenue by all revenue collecting departments. Further division of the Customs and Excise Department in October 1991, brought into existence Jamaica Customs and the General Consumption Tax Department.

Jamaica Customs became an independent entity with its own Commissioner and several management positions were created. Until September of 1991 there were three Deputy Commissioners responsible for Enforcement Division, Revenue Collections and the third, for the monitoring of the manufacturing sector (Excise Duties).

On October 22, 1991, the position of Deputy Commissioner (Excise) was transferred to the General Consumption Tax Department and in March 1993, that of Deputy Commissioner of Enforcement along with some staff members of the Revenue Protection Division.