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Gemma
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Gemma's post in Canadian custom value was marked as the answer
****THIS INFORMATION WILL SAVE ALL CANADIAN CUSTOMERS FROM PAYING CUSTOMS ANY FEES (AS PER CANADIAN CUSTOMS)*********
As a Canadian submitter to CGC the burden of proof that the books came from Canada falls to you. The best way to prevent this being called into question is to visit your local customs office before shipping your submission and explain your intentions for these comics, that they are yours and are being sent to the US for evaluation only. They will provide you with a form that should accompany your comic submission and when the books are returned with this form the package will not be called into question. If we are to receive a Canadian submission without this form we will send back the books with any claim stickers that were affixed to the original box. This has sometimes worked as proof that the books came from Canada. The value that we will declare on the package is the amount paid for the grading of the books and they will be noted as "Canadian goods being returned, shipped to US for evaluation only."
