H M Customs And Excise, 23 King Street, Newton Stewart

H M Customs And Excise is an earlier 19th century, two-storey house with a symmetrical three-bay front. The front is made of granite ashlar, while the flanks and rear are constructed of rubble.

The entrance features a central Roman-Doric engaged column doorpiece topped with a heavy pediment. It has a modern door with a fanlight above. The windows are all single light, with replacement sash and case featuring a two-pane plate glass glazing pattern. The building has a moulded eaves cornice.

There are end skews with scroll skewputts and corniced rusticated end stacks. The roof is slate, with a small box dormer and a lean-to at the rear. Additionally, there is a window on the first floor of the right gable return.