I see our buddy Jack posted here also. One of the things that was not mentioned, or I failed to read, is taking out transports. One cloaked person watching the pos while the other DPS ship is waiting to warp to a customs office. If you zoom out on the POS you can see where the transport warps to and send you "faster" DPS ship to the same customs office, warp scram him and destroy the ship then try and pod him.
I tried this only once and was unsuccessful because I got my warp scram distance off or the guy would have been toast. I guess I could of had my DPS cloaky at the pos also so I was heading in the same direction of the transport and the distance upon landing at the customs office would be alot closer to the target ship.
Gohrr