I've been going through the process with a boat purchased in BC soon to be sailed to California
. In general my understanding (correct me if I'm wrong) is if built in Canada the boat is duty free with a NAFTA certificate of origin. I'm paying an import
broker a nominal fee to import
the boat into the USA. In order to avoid paying sales tax in Canada I've been told that the previous owner will have to sail the boat into US waters. In my case we will just sail across the line then renter Canada and clear customs
. Sales / use tax in the state where the boat will be kept will be owed after it is imported.
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