Not sure if this has an impact but can a foreigner get in trouble for bringing a boat
in with the official reported intent to use it personally and then when they sell it the govt decides it was a business venture and they were just trying to skirt the rules operating a boat
sales business without a work
visa...1.5% import duty doesn't budge the meter (unlike 20%+ EU VAT) so I can't see the dollars causing a fuss.
If they take it offshore
to sell and the new US owner brings it into the country, the govt sees it as a US citizen importing a boat they bought somewhere else. The new owner is legally in the country and can legally run a business in the country...at that point, they just want their 1.5% and all is good.