I am dual English/Australian citizen and my wife is dual Canadian/Australian and we were gettinga bit concerned as we planned our circumnavigation
as it appeared that dual nationals got a hard deal on import
told us that as we were Citizens of Australia
we would have to pay import
duty as soon as we set foot in Australia
even though the boat is UK registered and we only plan to stay for a few months. I had read on the board here that Canadians can similarly get slugged as they are not allowed to sail a foreign flagged vessel in Canadian waters.
I did some follow up research
as I didn't want to have to pay 3 import duty 3 times!
There is good news in the form of the UN Treaty called the International Customs
Convention On Tourism which protects the rights of people touring. Under this you are exepmt from paying import duty on your vessel if you are a tourist, which boils down to not being ordinarily resident in that country.
I subsequently rang back Australian Customs who grudgingly admitted that as long as we weren't ordinarily resident they couldn't charge us duty even though we own passports from Australia. Canada
and The UK are also signatories to the treaty.
Obviously we still have to see how this works in practice, but if anyone wants to charge you import duty for a short stay refer them to this and they may change their mind.