(The following assumes that you are looking for a solution using EXCEPT.)
Take the cross product of all available items with all available customers and all available colours. Now take away from that set all the existing items, with their actual owners and colours. Apparently, if a customer has all items in some colour, the resulting set will lack the corresponding colour(s) for that customer. You can get the list of all such customers and their "full-set" colours if you take away this resulting set from the cross product of all customers and colours.
Translating the above into EXCEPT SQL, here's what you can get:
SELECT D.cust#,
D.name,
C.colour
FROM Customer D,
Avail_Colours C
EXCEPT
SELECT D.cust#,
D.name,
S.colour
FROM (
SELECT D.cust#,
I.item#,
C.colour
FROM Items I,
Customer D,
Avail_Colours C
EXCEPT
SELECT I.cust#,
I.item#,
I.colour
FROM Items I
) S
JOIN Customer D
ON D.cust# = S.cust#
;