I think @majsta's contribution is indispensable in proving that FPGA accelerators will work.
Others like here:
http://www.amiga.org/forums/showthread.php?t=67716are continuing the project using of the shelf FPGA CPU boards with adapters for 68000 (and I hope more adapters will come for other Amiga models.)
Which make things easier to upgrade the "CPU Module" in the future.
As far as cutoms, in some countries it's unbelievable how much the extort from individuals. At least here in USA it's pretty generous $400 duty free per person in your household and So far I did not pay any customs ever.