# Pleasure Boats

***Reporting Requirements***

When a yacht or any other type of pleasure boat[^1] arrives in the
United States, the first place it docks must be at a Customs port or
other place where Customs service is available. This pamphlet explains
reporting requirements and other Customs formalities involving pleasure
boats. For the location of reporting stations, contact the Customs port
director in the area where you will be cruising, or any of the ports of
entry beginning on page 7 of this pamphlet.

Additional reporting and entry requirements may be obtained from the
U.S. Customs Service, Office of Field Operations (Attn: Passenger
Operations Team), Washington, DC 20229. For additional information on
legal requirements, contact the U.S. Customs Service, Office of
Regulations and Rulings (Attn: Entry Procedures and Carriers Branch),
Washington, DC 20229.

**Reporting & Entry**

**AMERICAN PLEASURE BOATS.** American pleasure boats that are not
documented by the United States Coast Guard, but are owned by citizens
living in the United States, must comply with federal laws[^2] relating
to identification numbers issued by a state, Puerto Rico, the

U.S. Virgin Islands, Guam, American Samoa or the District of Columbia.

The master of any American pleasure boat must report to Customs
immediately after arriving into the United States from a foreign port or
place and must also report any foreign merchandise on his boat that is
subject to duty. The report may be made by any means of communication
and should include the name of the boat, its nationality, name of the
master, place of docking and arrival time. If an inspection is required,
the Customs officer will direct the vessel to an inspection area.

An American pleasure boat arriving in the United States from a foreign
port or place is not required to make formal entry provided the vessel
is not engaged in trade; the vessel has not visited any hovering
vessel[^3]; the master reports arrival as required by law and is in
compliance with U.S. customs and navigation laws; *and* any article on
board required by law to be entered or declared is reported to Customs
immediately upon arrival. If these requirements are not met, the vessel
must make formal entry with U.S. Customs within 48 hours after arrival.

An American pleasure boat must also obtain clearance from U.S. Customs
before leaving a port or place in the U.S. and proceeding to a foreign
port or place if the vessel is engaged in trade, has visited a hovering
vessel, or is not in compliance with U.S. laws.

**FOREIGN-FLAG PLEASURE BOATS.** The master of a foreign-flag or
undocumented foreign pleasure boat must report its arrival to U.S.
Customs immediately and must make formal vessel entry (see section that
follows on cruising licenses) on a CF 1300 within 48 hours. In the
absence of a cruising license, vessels in this category must obtain a
permit before proceeding to each subsequent U.S. port.

Navigation fees will be charged for the formal entry, the permit to
proceed, and for the clearance of foreign-flag pleasure boats. It is not
necessary for foreign-flag vessels making formal entry and operating
under a cruising license to acquire a \$25 user fee decal.

The master of every foreign-flagged vessel arriving in the U.S. and
required to make entry must have a complete legible manifest consisting
of Customs Forms (CF) 1300 through 1304 and a passenger list.[^4]

Pleasure boats from foreign countries must obtain clearance before
leaving a port or place in the U.S. and proceeding to a foreign port or
place or for another port or place in the U.S.

**RESTRICTIONS ON FOREIGN-BUILT OR FOREIGN-FLAG VESSELS.** Vessels that
are foreign-built or of foreign registry may be used in the United
States for pleasure purposes or in the foreign trade of the United
States. However, federal law prohibits the use of such vessels in the
coastwise trade - that is, the transport of passengers within the United
States, including the carrying of chartered fishing parties. The
documentation of foreign-built vessels is under the jurisdiction of the
United States Coast Guard.

**CRUISING LICENSES.** Cruising licenses exempt pleasure boats of
certain countries from having to undergo formal entry and clearance
procedures such as filing manifests and obtaining permits to proceed as
well as from the payment of tonnage tax and entry and clearance fees *at
all but the first port of entry*. These licenses can be obtained from
the U.S. Customs port director at the first port of arrival in the
United States. Normally valid for one year, a cruising license has no
bearing on the dutiability of a pleasure boat.

NOTE: Under Customs policy, when a foreign‑flag vessel\'s cruising
license expires, that vessel may not be issued another license until the
following three conditions have been met: (1) the vessel leaves the
United States for a foreign port or place, and (2) it returns from that
foreign port or place, and (3) at least 15 days have elapsed since the
previous license expired. (Customs Directive 3100-06, November 7, 1988.)

Vessels of the following countries are eligible for cruising licenses
(these countries extend the same privileges to American pleasure boats):

Argentina Greece

Australia Honduras

Austria Ireland

Bahama Islands Italy

Belgium Jamaica

Bermuda Liberia

Canada Marshall Islands

Denmark Netherlands

Federal Republic New Zealand

of Germany Norway

Finland Sweden

France Switzerland

Turkey

> Great Britain (including Turks and Caicos Islands, St Vincent
> \[including the territorial waters of the Northern Grenadine
> Islands\], the Cayman Islands, the British Virgin Islands and the St.
> Christopher- Nevis-Anguilla Islands).

Note that this list is subject to change.

**CHARGES AND OVERTIME**. There are no charges for overtime inspections
performed by U.S. Customs.

**USER FEES.** U.S. pleasure craft and foreign-flag vessels without a
cruising license that are 30 feet or longer in length must pay an annual
fee of \$25 for the user fee decal. Contact your local customs office if
you have any questions on this subject.

**IMMIGRATION REQUIREMENTS.** Every person entering the United States
must be seen in person by an immigration officer, except those
participating in the Canadian Border Small Boat Program. Information
about this program may be obtained from any immigration office.

U.S. citizens should carry proof of citizenship such as a passport or
birth certificate. (Voter registration cards are no longer valid for
this purpose.) Canadian citizens should present proof of Canadian
citizenship; Mexican citizens may present a border-crossing card.
Canadian, Mexican, and U.S. citizens must carry a passport if they are
arriving in the U.S. from outside the Western Hemisphere.

Legal permanent resident aliens must present Immigration and
Naturalization Service form I-551. Nonresident aliens other than
Canadians and Mexicans must present a valid passport and visa.

**PLANT AND ANIMAL RESTRICTIONS.** The importation of fruits, plants,
meats, other plant or animal products, birds or other live organisms of
any kind is regulated by the Department of Agriculture to prevent the
introduction of pests and diseases into America's food chain. Such items
cannot be brought into the United States unless advance permission is
granted by the Department of Agriculture or U.S. Customs.

**FIREARMS AND AMMUNITION**. Non-residents arriving in U.S. waters with
a firearm must apply for permission to enter with the weapon by
obtaining an approved ATF Form 6 in advance of arrival. It can take up
to 6 weeks for ATF to approve the temporary importation, so masters of
vessels are advised to submit their application well in advance. Failure
to have an approved ATF Form 6 will result in firearms being detained or
seized. CBP will hold the firearms to allow you an opportunity to apply
for an ATF Form 6, but you will be liable for storage charges and you
will have to make arrangements to personally retrieve the weapon from
CBP custody once you receive the approved form from ATF. The application
can be downloaded from ATF's web site at
<http://www.atf.gov/firearms/feib/index.htm> Alternately, you may make
arrangements to export the firearm. Failure to either obtain the AFT
temporary import approval or export the firearm will result in its
seizure and destruction. **(Firearms can also be seized and destroyed if
a CBP officer determines that failure to declare it on arrival was
deliberate -- so be sure to declare your weapon and ammunition -- even
if you don't have an approved ATF Form 6.)**

U.S. Residents traveling with firearms are reminded to register it with
CBP on a CF 4457 prior to taking it out of the U.S. You will need to
present the firearm in person to a CBP officer in order to register it.
When you re-enter the U.S., a signed CF 4457 is proof that you did not
acquire the firearm abroad. If you have the original receipt for a
firearm purchased in the U.S., this can be used in lieu of a CF 4457 to
demonstrate that it is American goods returned.

**EMERGENCIES.** If it is necessary to make an emergency stop in the
United States to preserve life or property, the master must report as
soon as possible to the nearest customs, immigration, agriculture, or
public health officer. He should not permit any merchandise or baggage
to be removed from the boat or any passengers or crew to depart the
place of arrival without official permission, unless necessary for the
protection of life, health, or property.

**STAY ON BOARD!** If your boat has anchored or tied up, you are
considered to have entered the United States. No one shall board or
leave the boat without first completing customs processing, unless
permission to do so is granted by the Customs officer in charge. The
only exception to this requirement is to report arrival.

If it is necessary for someone to leave the boat to report arrival to
U.S. Customs, he or she must return to the boat after reporting and
remain on board. No one who arrived on that boat may leave until the
Customs officer grants permission to go ashore. Violations may result in
substantial penalties and forfeiture of the boat.

**TEMPORARY AND PERMANENT IMPORTATIONS**

**PERSONAL EXEMPTIONS**

**RETURNING U.S. RESIDENTS**. Customs determines if a person who
formerly resided in the United States is a returning resident by
considering whether, when the person departed, he or she intended to
leave the United States permanently. In making this determination,
Customs may consider the duration and purpose of the person's foreign
stay and if, while abroad, the person maintained a home in the U.S.

A United States resident living or stationed abroad and entering the
country for a short visit may import a foreign-built boat duty-free if,
upon arrival, he or she claims and is given nonresident Customs status
and exports the boat when leaving the United States. United States
citizens employed abroad and government employees returning on TDY or
leave may also be granted this status.

**Permanent Importations**

A returning U.S. resident who is importing a boat (i.e., bringing it in
permanently, as opposed to temporarily) will be required to pay duty on
that boat. The personal customs exemption toward duty owed on a
foreign-built pleasure boat may be applied under the following
conditions:

-   The boat is imported for his or her personal use or for use by
    members of that household.

-   The boat was acquired abroad as an incident of the journey from
    which he or she is returning.

-   The boat accompanies him or her at the time of return.

The head of a family returning together may make a joint declaration for
all members residing in the same household and pool their customs
exemption toward the duty on an imported boat.

**RATES OF DUTY.** Pleasure boats are generally dutiable when imported
into the United States.[^5] The following duty rates apply to boats
imported for recreational purposes:

Sailboats and motorboats other than outboard motorboats\...\.....1.5
percent

Outboard
motorboats\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...1.0
percent

Inflatable
vessels\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...2.4
percent

Canoes\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...Free
of duty

Rowboats not designed for use with motors or
sails\...\...\...\...\...\...2.7 percent

These rates are subject to change; call your local Customs port of entry
to get the correct rates at the time of your trip. Duty rates for
importations from Column 2 countries, as defined in the Harmonized
Tariff Schedule, are considerably higher than those listed above.

If you are importing a yacht or other pleasure boat purchased abroad,
please contact your nearest port of entry *before* you import the boat
to learn more about entry requirements and the specific duty rate for
your vessel.

**NONRESIDENTS.** A nonresident for Customs purposes is a foreign
visitor to the United States, a person emigrating to the United States,
or a person who left the United States with no intent to reestablish
residency.

Nonresidents may bring vessels into the United States for their own use
without having to make formal consumption entry or pay duty on the
vessel.[^6] [^7] Informal entry at the first port of arrival must still
be made, however. If a pleasure boat that was admitted duty free is sold
within one year of its importation without paying the applicable duty,
the vessel or its value, which will be recovered from the importer, will
be subject to forfeiture. [^8]

**TEMPORARY STAYS/IMPORTATION UNDER BOND.** Boats entered for the
following purposes may be entered without payment of duty as temporary
importations under bond:

-   Alterations or repairs,

-   As samples for taking orders,

-   For experimental testing,

-   For review, or study purposes,

-   For use by illustrators and photographers solely as models in their
    own establishments,

-   As professional equipment and tools of trade.

The length of stay in these circumstances is normally one year and may
not exceed three years. There may be additional specific requirements
for each of these exemptions from duty.

A pleasure boat and its usual equipment may be entered duty-free by a
nonresident for a temporary stay to take part in races or other
contests. If the contests are for other than money purses and the
Customs officer is satisfied as to the importer's good faith, the boat
may be admitted **without formal consumption entry or bond** for stays
of up to 90 days. A certificate identifying the boat will be issued to
the importer and must be delivered with the vessel to the Customs office
at the point of departure from the country.

If the boat remains in the U.S. for longer than 90 days, the importer
will be required to post a bond. (If the importer knows that the boat
will be in the U.S. for longer than 90 days at the time of entry, the
bond should be posted when the initial arrival takes place.) If the boat
is in the U.S. for more than 90 days, and a bond has **not** been
obtained to satisfy the conditions of a Temporary Importation Under Bond
(TIB) the boat will be subject to forfeiture.

Bond is taken in an amount equal to twice the estimated duty. Cash may
be deposited in lieu of surety on the bond. The bond (or cash) will be
refunded if the boat is exported under Customs supervision within the
time limit required by the TIB.

Pleasure boats brought into the country for sale, or for sale on
approval, are not eligible for the Temporary Importation Under Bond
program.

**A FINAL WORD\...**The United States Coast Guard administers a number
of safety and documentation laws applicable to pleasure boats. With
certain exceptions, a pleasure boat manufactured after November 1, 1972,
may not be imported unless the manufacturer has affixed a certification
label with the words "This Boat Complies with U.S. Coast Guard Safety
Standards in Effect on the Date of Certification." For further
information on matters under U.S. Coast Guard jurisdiction, contact:
Commandant, U.S. Coast Guard Headquarters, 2100 Second Street, SW,
Washington, DC 20593.

The Customs forms mentioned in this booklet may be obtained at our Web
site at www.cbp.gov

[^1]: A pleasure boat is one that is *not* engaged in any foreign trade
    or commercial activity. Pleasure boats may not carry merchandise or
    passengers for pay.

[^2]: 46 CFR 67.1 - 67.45 which are Coast Guard Regulations on vessel
    documentation

[^3]: 19 U.S.C. 1401 (k) describes a hovering vessel as (1) any vessel
    that is found or kept off the coast of the United States within or
    without the Customs waters, if, from the vessel's history, conduct,
    character, or location, it is reasonable to believe that such vessel
    is being used or may be used to introduce, promote or facilitate the
    introduction or attempted introduction of merchandise into the
    United States in violation of U.S. laws; and (2) any vessel that has
    visited a vessel described in (1).

[^4]: 19 CFR 4.7

[^5]: Pursuant to the Harmonized Tariff Schedule of the United States
    (HTSUS)

[^6]: Additional U.S. Note 1 Chapter 89, HTSUS, and 19 CFR 148.45.

[^7]: Pursuant to U.S. Note 1(b), Chapter 98, Subchapter IV, which
    covers any article exempted from duty under subheading 9804.00.35.

[^8]: 7