Ing to Customs and Border Protection (CBP), the current duty rates that apply to boats are: Sailboats and motorboats other than outboard motorboats: 1.5% Outboard motorboats: 1%
The Customs Clearance Process Explained Submission of Paperwork for Inspection. Assessment and Payment of Duties and Taxes. Inspection of Your Cargo by CBP Officials. Release of Your Cargo by CBP. Commercial Invoice. Packing List. Bill of Lading. Customs Bond.
Pursuant to 19 CFR 4.2, any small vessel arriving to the United States from a foreign port or place to include any small vessel which has visited a hovering vessel or received merchandise outside the territorial sea, are required to report their arrival to CBP immediately (see 19 U.S.C. 1433).
The master of the boat must report to CBP telephonically and be directed to the nearest Port of Entry to satisfy the face-to-face requirement, or report to the nearest designated reporting location along with the boat's passengers for inspection.
Entering U.S. Waters Carry a passport or other document that denotes identity and citizenship; Stay 100 yards away from all military, cruise lines and commercial shipping vessels; Operate at minimum speed (no wake) and proceed as directed by the Coast Guard or the Navy when within 500 yards of a U.S. Naval vessel;