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.
Bond is taken in an amount equal to twice the estimated duty.
Cash may be deposited in lieu of surety on the bond. Pleasure boats brought into the country for sale, or for sale on approval, are not eligible for the Temporary Importation Under Bond program. The United States Coast Guard administers a number of safety and documentation laws applicable to pleasure boats. Report your arrival in the United States to the U.S. Customs office nearest to your point of entry. Neah Bay 1.