In a new developer blog, CCP announced that Eve Online has added player-owened Customs Offices, allowing players to profit through planetary taxation.
Customs Offices in all Low Sec, 0.0 and Wormhole systems will be decommissioned and removed. Customs Offices in High Sec will remain under the authority of CONCORD who will, in turn, charge doubled import and export taxes. Customs Offices are now targetable and destructible.
In order for players to open up their own Customs Office, they will need to construct one in a planets orbit, with each planet only allowing one such structure. The process requires players to haul a Customs Office Gantry into position, anchor it, then upgrade it.
These new offices can only be owned by a player corporation and only players with Station Manager role can edit the settings. Once constructed, the player can control the taxes on the resources that pass through that office, from a 0% to 100% tax rate.
Offices will use the reinforcement system and will trigger once the shields have reached 25%. This allows the corporation up to 24 hrs to react and aid in the stations defense. Once out of reinforcement, that shields will be at 0% and the Customs Office can re-enter reinforcement if the defending corp can get the shields back to up 25%.