Comodave's response prompted me to look it up on the US Customs and Boarder Protection website (
https://help.cbp.gov/app/answers/det...e-into-the-u.s. ), and I found the following:
To import a personal boat into the United States, the following documents should be submitted to the CBP Officer at the Port of Entry:
- Proof of ownership such as a bill of sale.
- Proof the boat conforms to EPA Standards. Complete Environmental Protection Agency (EPA) Engine Declaration Form 3520-21. For questions regarding the EPA Form and regulations call (734) 214-4100 or email them at
imports@epa.gov.
Rates of Duty: Pleasure boats are generally dutiable when imported into the United States. The following duty rates apply to boats imported for recreational purposes:
-Sailboats and motorboats other than outboard motorboats: 1.5 percent
-Outboard motorboats: 1 percent
-Inflatable vessels: 2.4 percent
-Canoes: Free of duty
-Rowboats/other vessels not designed for use with motors or sails: 2.7 percent
Rates are subject to change; see Chapter 89 of the Harmonized Tariff Schedule (HTSUS) for changes.