Hello,

We want to use dynamically created(/destroyed) queues per each customer IP for make same bandwith limit for every customer.

Unfortunately, such design doesn't work:
add limit-at=10M max-limit=50M name=queue-out packet-mark=mark-from-home parent=common-out priority=4 \
queue=queue-type-per-ip-src
add limit-at=10M max-limit=50M name=queue-in packet-mark=mark-2home parent=common-in priority=4 \
queue=queue-type-per-ip-dst

All customers IP's appears in one queue and it is overloaded.

Prompt, please, how to make correctly.
(It is necessary in a queue-tree)

AFAIK you cannot create dynamic queues with CIR rate
what you can do is create pcq queues for client upload and download
http://wiki.mikrotik.com/wiki/Manual:Queues_-_PCQ

or you could try to add static queues for each client (not feasible for lots of clients)

it could be nice though if routeros would be able to do CIR and MIR in pcq queues

Hello,

We want to use dynamically created(/destroyed) queues per each customer IP for make same bandwith limit for every customer.

Unfortunately, such design doesn't work:
add limit-at=10M max-limit=50M name=queue-out packet-mark=mark-from-home parent=common-out priority=4 \
queue=queue-type-per-ip-src
add limit-at=10M max-limit=50M name=queue-in packet-mark=mark-2home parent=common-in priority=4 \
queue=queue-type-per-ip-dst

All customers IP's appears in one queue and it is overloaded.

Prompt, please, how to make correctly.
(It is necessary in a queue-tree)

Take look a video from Janis Megis 2009 and 2011 about QoS

I don't Know if this will help, but anyway take a look, and configure it to your needs:
It uses PCQ

http://mikrotik.romelsan.com/home/qos-tree