Uuhhh... Where did you get the idea that there are profitable businesses selling APX film in this fashion?! If Macodirect is demanding at least a $39.50 order I would be shocked if people where profitably filling out customs forms for a couple of rolls of film.
I think you have no idea how a business being conduct. Your business idea is to separate a fool from his Money. Discusting , putting you to ignore list.