These HP values (and the length of the reinforcement timers) seem a bit high to me, tbh. The problems are:

-In nullsec and lowsec, i don't really feel most people will care about destroying them, as they're fairly low-value targets and griefing someone's PI isn't a huge deal. Moreover, being as there's a reinforcement timer, having a large amount of HP seems somewhat unjustified. Lowering the HP and timers would make it more enticing to blow them up.

-In w-space, the long reinforcement timers are going to make it very hard to attack them as a 'roaming gang' style. You can't get a connection to a system, reinforce the offices, blow them up, and still evac before your wormhole in collapses. The HP amounts are going to make it problematic as well, as even with a ten-man gang of dps t3s or bombers you're still talking 20-30 minutes per office at anywhere up to ten or more planets. Making the timers shorter and reducing the HP would make it more feasable to clean out customs offices as a means to provoke a fight.

Incidentally, are customs office kills going to generate killmails?

If you allow ANY form of defence to be anchored around CO's this will remove the ability, in w-space, of ganking people's PI haulers. I say this because your average corp will anchor a dissy and some small AC batteries around the office, and this is enough to gank anything stupid enough to decloak within range of the CO. Just sayin'

You can moon mine in low sec right? Why not operate customs offices. Stations in low sec systems are run by different corps. Why can't the customs offices. There is logic behind this.

Questions: (I didn't read the whole thread to see if these were asked already):

1) Will we be able to use spaceports to launch resources into orbit either
a) when a customs office is not present
b) when we do not have the standings to use the customs office

... operation of on-planet enterprises should not be dictated by the presence or absence of orbital facilities though the transfer of resources can be expedited by a customs office.

2) Roaming fleets wll pop customs offices for giggles and kill mails on a regular basis if there are no other targets available. Folks will do it just for the fun of griefing others.

a) Should customs offices have defences of some sort? Fighters for example?
b) Should attacking customs offices be a no-risk activity?

3) For this to be a viable in-game business model ... i.e. why would anyone do this ... it needs to be able to make a profit. So ... based on stated resource requirements for ONE customs office:

BPC = 6000LP + 20 mil ISK ~= 26,000,000 ISK (at 1000ISK/LP)
Parts:
Manufacturing the Customs Office Gantry:
Skill requirement: Industry V
Integrity Response Drones: 5
Nano-Factory: 10
Organic Mortar Applicators: 10
Sterile Conduits: 14
Capital Construction Parts: 1
Upgrade to Customs Office:
Broadcast Node: 8
Recursive Computing Module: 8
Self-Harmonizing Power Core: 8
Wetware Mainframe: 8
Parts Cost ~= $75,000,000 ISK at current market value

Total cost for one customs office = 100,000,000 ISK.

Personally my current export taxes average about 60,000 ISK/planet/dayt

Assuming that there are 5 people on each planet (which is not typically the case in my experience) - this would be a return of 300k ISK/day assuming that the rates are held about the same as current.

100,000,000/300,000 = 333 days which is close to a year before you show any profit under what I would consider a fairly optimistic estimate of cash flow.

Conclusion: I don't think anyone in their right mind would build one of these given the current costs since the odds of it lasting a year in order to start making a miniscule profit (300k isk/day) compared to other sources of income in the game (even if totally passive) is NOT cost effective.

CCP ... it is a great idea ... but please go back and look at your numbers or you will be putting in another feature that will simply fail.