The head of a family returning together may make a joint declaration for all members residing in the same household and may group their Customs exemption toward the duty on an imported boat. U.S. citizens employed overseas and government employees returning on TDY or leave may be granted this status. 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 a vessel into the United States for their own personal use in pleasure cruising without having to pay duty on their vessel and may be granted the applicable nonresident personal exemption for gifts and personal goods. 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.
Pleasure boats are generally dutiable when imported into the United States.
If you are importing a yacht or other pleasure boat purchased abroad, please contact your nearest Customs office before you import the boat to learn more about entry requirements and the specific duty rate for your vessel. A pleasure boat and its usual equipment may be entered duty free by a non-resident 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 entry or bond for up to 90 days. If the boat is not exported, nor a bond obtained within 90 days after the date of temporary importation, it will be subject to forfeiture. Bond is taken in an amount equal to twice the estimated duty.