Yep, you can build your own if you blow up an existing interbus customs office in lowsec/null/wh. Hisec taxes were bumped up to push people out of hisec. The cost of each customs office you put up is about 120mil, and they can be destroyed (like a mini-POS with no defenses). Takes about 3ish hours to kill an NPC customs office with 4 BS's.