Entering a US territory with a US Flagged Vessel that has not been imported into the

[Dogscout]

Wow that's a long thread title.

So I bought my boat in Malta, in 2019. At that time I had the Maltese registration canceled and received USCG documentation. I have never imported the boat into the US. I may do that one day if I decide to keep it and come back to the US full time. I realize that the US import tax is not that much but since the boat isn't there, and I'm not there, I have not imported it.
This winter I may visit the USVI. This will be the first entry into the US. Will I be obliged to import it? Upon 3ntry will the US want any taxes or other fees? Will I need USCG approved life jackets?

Any knowledge that's not just speculation?