[Protest of Customs Contract Award for Software Support Services]

A firm protested a Customs Service contract award for software support services, contending that Customs improperly determined that its proposed labor rates were unrealistically low and therefore created an unacceptably high performance risk. GAO held that Customs reasonably determined that the protester's proposed rates for labor categories created an unacceptably high level of performance risk, since its proposed rates were substantially lower than the rates it was charging for similar work under another contract. Accordingly, the protest was denied.