If the boat has never been in the US or paid the customs
duties you will be liable for those upon importing the boat into the US. The country of origantion will determine the import
duties. You will also have to buy a bond and for us it was nearly $1,400 US (non refundable).
Either you or the buyer will have to pay them to keep the boat in the US waters.
You can have a boat doc'd in the US and not ever pay duties if the boat doesn't go into the US. You are only liable upon importing into the US.
We went through the import
our Voyage Yacht. Becuase it from South AFrica
there was a minimal duty, not like some other countries on the list.
Take a look and determine the extra value. The additonal cost of the duty and the bond may not be worth the gain or the hassel.