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As historical buildings with political and economic attributes, the cultural formation of customs buildings reveals its complexity and multi-dimensionality within the geopolitical context. However, there is a paucity of literature exploring the driving forces and manifestations of political and economic factors in the cultural formation of Guangdong customs buildings. This article examines the social logic behind the development of modern Guangdong customs buildings and their underlying cultural relationships from a linear perspective, while also uncovering their potential heritage value through heritage data analysis. Findings: 1) a close connection between the cultural foundation of cities and their economic development, with the concentrated customs buildings heritage in the Guangzhou area providing impetus for urban development in the Pearl River Delta; 2) on a macro level, the development of Guangdong customs buildings is primarily guided by functional transformation; 3) on a micro level, Guangdong customs buildings exhibit a development trajectory characterized by institutional transformation and the emphasis on strategic positioning; 4) Canton customs, Chao customs, Qiong customs, and North customs demonstrate high potential in heritage economics and value exploitation. Broadly speaking, the formation of their architectural culture is the result of the interplay between macro-political backgrounds and micro-geographical factors.