I can only say that I drove three full carloads across the border in March and April of 2007 without any problems whatsoever. All they wanted to see was the bill of sale, and country of origin.
They had some trouble with import classification. We chose "Limestone - crude or roughly trimmed..." classification code 2515.20.10.10
When asked what the product was, my reply was always "Rock for my aquarium". I figure that calling it "live" is just asking for too many questions. No one ever expressed any interest in even looking at the rock.
In fact, on the final trip they just waved me right through, tax free, even though I told them I was carrying $500 worth of rock.
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400 gal reef. Established April, 2007. 3 Sequence Dart, RM12-4 skimmer, 2 x OM4Ways, Yellow Tang, Maroon Clown (pair), Blonde Naso Tang, Vlamingi Tang, Foxface Rabbit, Unicorn Tang, 2 Pakistani Butterflies and a few coral gobies
My Tank: http://www.canreef.com/vbulletin/showthread.php?t=28436
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