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. United States citizens employed abroad and government employees returning on TDY or leave may also be granted this status. 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.
Pleasure boats are generally dutiable when imported into the United States.
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. 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. Informal entry at the first port of arrival must still be made, however.