import duty canada sailboat

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Importing Boat from US to Canada

• Thread starter Bill
• Start date Apr 1, 2007
• Forums for All Owners
• Ask All Sailors

We are seriously considering purchasing a Catalina 32 in the US. We live in Ontario and would be able to sail it across the boarder. There is a broker in the US but it is not a co-brokerage boat so we need to arrange everything as far as the Canadian Customs. Does anyone know what is involved? The broker tells us that all we need is the bill of sale, paper work that the boat is free of any liens, and the ownership signed over and we should be able to bring it into Canada. Please advise?  

Ken "Dancin Bear"

I have done it Hi Bill,In Nov. 2005 I hauled a Catalina 30 from Bellingham WA to Edmonton AB.I had to pay GST on the price I paid for the boat. I would assume that if you are going to moor the boat in Ontario that you will also have to pay PST but I don't know how or who you would pay PST to.When I crossed the border I had to show :1. A bill of sale.2. Copy of the advertisement for the boat.3. Proof of payment. ie bank draft copy or copy of money transfer.I thought I was OK with just a bill of sale but the Canadian Customs people are looking to see that you really paid fair market value and are not trying to scam them out of GST monies. I did have a copy of the ad from Yacht world.com and was able to convince them that yes I did pay a little less than advertised price. Just like buying a used car or house. There are no import duties due to the free trade agreement with the US.They will calculate the GST payment and you can pay with certified chq (I think it is payable to the Receiver General of Canada. I had a cheque for what I thought was close and paid the balance on visa. (there is a 2500.00 Max limit on visa) You can check this out by calling Canadian Border services in your area. They also have all this on their website.After you are in Canada, you can register the vessel at Service Canada (the new name for the federales). I received a number for my boat and another for my dinghy. This was the best deal as it is free.Make several copies of the GST receipt and keep one plasticized copy on the boat and the original at home. I have had experience with Canadian customs hassling me for GST payment in the past and it is not nice. That was on a borrowed boat that was Canadain owned and US registered. Still I learnt a valuable lessonI had my C30 trailer made in USA so had to pay a RIV fee of @ $185.00 (Registrar of Imported Vehicles). I then had it inspected for @ 60.00 to see that it met canadian standards. This can be done at any Canadian tire store. then I had to wait for some papers to come back so I could go buy a trailer plate.I ddi a lot of the research ahead of time and yes it was a lot of work still but I learned a lot and sved a bunch of money too. I don,t know why but it seemed once the boat is in Canada it is worth 25% more.Last year was my first year with Dancin Bear and we are eagerly awaiting the ice to come off the lake again.Good Luck and fair winds.  

What you heard from this broker is correct. Just don't forget to visit and pay that infamous GST upon first arrival at Canadian custom and you are ready for register the boat.  

Ken, Please expand on the "Borrowed boat" Ken's got the process described correctly. I did it in July 2005 with my Beneteau 321 - The only difference was - at that time they would except visa for the whole amount. This was convenient in that all our paperwork was in US funds and the GST / PST couldn't be calculated until they knew the exchange rate on the day the boat landed in Canada.Now Ken - back to that Canadian boat - registered in the US - was this because the owner wanted to have US financing on the boat. - I've ben trying to figure out a way to borrow US$ to eliminate the exchange risk that we Canadians have.Brian B321  

Richard Bryer

Here is a document that describes the process Importing a vessel from the United StatesWe brought our U. S. manufactured boat into Canada by truck and cleared through Oakville, Ontario customs. They were very helpful about advising us of requirements, and you may contact your local customs office directly for advice if you need more info than is provided here. Documents Required at Point of Entry into CanadaBill of SaleProof that vessel was made in the U.S.A.Certificate of Title, signed off by VendorBill of SaleThe Bill of Sale must contain >> Name of VendorHull NumberName of Purchaser(s)Registration NumberDescription of VesselPurchase Price Date of SaleThe Bill of Sale must be notarized > if the boat is purchased through a broker or dealer, their office will have a notary public on staff, or have access to one. If it is a private sale, you may be able to make arrangements through a broker or dealer for a fee.Proof of U.S. ManufactureMany manufacturers place a builder's plaque on the hull for inspection by Canada Customs. In the absence of same, you may provide a Builder's Certificate of Origin (formerly called a "Master Carpenter's Certificate")which is issued at the time of manufacture of a vessel, and is given to the original selling dealer, who then passes it to the original purchaser. It is intended that the Builder's Certificate is passed along to each subsequent purchaser of the vessel, but this often does not happen. If one is not available, you may provide a "Facts of Build" letter, provided by the manufacturer. We obtained an email from Hunter in Florida, and it was accepted at Customs here. If you do not prove that the boat is U. S. made, it is subject to import duty.Certificate of TitleThe Vendor must sign off on ownership papers in the space provided, and pass them to the Purchaser. If the boat is "documented" (similar to "registered" in Canada), it is possible to trace ownership and determine whether there are any liens outstanding against the vessel, which a new owner would want to have cleared before purchasing. If the boat is "licensed" (similar to licensing here), there will be no such trail. Note: In Canada, you cannot easily encumber a licensed vessel in any event, and it may be the same in the U. S.Taxes and Licensing/RegisteringGST is paid at point of entry into Canada (we paid ours on Mastercard). PST is collected by some Customs offices, or may be paid at the time of Licensing if not paid at point of entry. If you prefer to Register your vessel, you may review that process and obtain an application form on the Transport Canada website. Drop me an emailthru this site if I an help further- My wife is a litigeous sort and we imported our boat having bought direct from the PO  

Importing boat into Canada Bill - I bought a boat in the US in '03 & had it trucked back to Canada. Hired a lawyer in the US to handle the paperwork, primarily as the PO was a bit difficult to deal with, plus I wanted to make sure I had clear title to the boat. The previous posts covered most of the bases, but neglected to mention that both Can. & US Customs require that you report transfers of funds exceeding $ 10K to both agencies. Once you have proper documentation, the Canadian Customs only seems interested in collecting the 15% tax. Once in Canada you have two options: licensing the boat, which is free but means you have to stick the "officially sanctioned" license numbers on each side of the bow, or registration. The latter option leaves you open to a lot more bureaucratic BS and costs a suprising amount........mainly to have some "official measurer" confirm what you already know, that a Catalina 32 is in fact 32 ft long. Wow!!! E-mail me thru this site if you want more detail.Tony  

Rob 1981 Cat 3019642

one more thing... you have a time limit to pay GST, PST. We sailed our Cat 30 up from Olympia Wa. to Canada, checking in at the Customs on Pender Island. We were worried that we wouldn't make it back to Vancouver in time to pay the tax! The customs guy took care of everything for us, put the tax through on our Visa. If he hadn't been there, then we would have had 24 hours (from the time of entry into Canada) to get payment to them at one of their payment centres - Victoria, Vancouver, etc. No need for us to worry, everything was easier than we thought.As it turned out, he even deducted our personal exemptions off the value of the boat to bring the taxes down, since we had spent a week in the US.If everyone knew how easy it was to import a boat, the value of Canadian boats would decrease. The GST is only 6%, and I have found that boats are about 15-20% cheaper in the US.Good Luck,Rob  

1 extra question for everyone When you buy a boat and trailer from the US, do you need to get trailer insurance to bring it home? Can you pre-insure in canada or do you insure in the US to get you home?Sorry to jump in on this thread.  

Check with your insurance agent Most policies cover the trailer and boat that you are towing under your automobile insurance, at least when I was trailering, I was covered that way.Rick  

May not need to measure tonnage Having just gone through the process of re-flagging Northern Symphony (a C36) as a Canadian vessel, I thought I should point out that a C32 does NOT need to be measured by a Transport Canada to establish tonnage. Vessels whoose LOA is less than 12 meters, are monohulls, and have small cabintops, can use a tabular method to determine tonnage. This makes the registration process much faster and less expensive. On the other hand, you will have to pay more to register a Catalina because it was not built in Canada...sigh.The thing that surprised me was having to get our EPIRB re-coded as a Canadian beacon: You can't register a US beacon in Canada, and the US folks (NOAA) get confused if you have a US beacon on a Canadian vessel. Fortunately, ACR was happy to re-code the beacon for free since I had it in for a replacement battery anyhow.  

12 metres is the magic number If it's under, they'll give you numbers with no problem (at least in BC). More and you need to be measured for $300-500. If the measurement is above the cut off, you have to pay for name search and change and a registry fee (one time fee at present).  

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Home » How to Import a Boat Into Canada

How to Import a Boat Into Canada

October 26, 2020

As Canadian Border experts, we understand all the steps on how to import a boat into Canada. As with any kind of importing transaction, it is always best to make sure your paperwork is organized and you do everything properly to avoid any kind of hassle at the border. 

Here’s the 5 Steps to Take When Asking How to Import a Boat Into Canada

1. declare any cash.

If you are bringing cash with you over the border to make a potential boat purchase, be sure to declare the cash at CBSA as well as US-CBP on your way down. It may take you an extra 1/2 hour stopping at the Canadian side, but it will make the US interview process a lot smoother. You can print the Canadian declaration from the internet.  

When at CBSA on your way down, pick up a couple of vehicle import forms so that you can then get a headstart on filling out some of the paperwork. 

Note that if you declare that you’re taking down $20,000 for a purchase, and you only pay $16,000 for the boat, CBSA is going to be looking for you to bring back $4,000 US cash (or receipts for other stuff you bought).

2. Purchasing the boat

Remember to always have a marine mechanic check a boat before you consider purchasing.

US boats and trailers have a Certificate of Title document to prove ownership. The form also serves to prove there is nothing officially owing on those assets. When there’s a loan in place, the lender usually keeps hold of the title documents. If the boat seller has the titles, and the registered name matches their personal ID, then you can be assured that there are no liens on them. The seller should sign the certificate over to you. 

Have the seller write up a bill of sale separating the trailer, boat, and motor. You will also need a signed and notarized bill of sale that should cover the boat, motor, and any other gear attached to the boat (stereo, GPS, depth sounder, outriggers, etc.).

It’s always a good idea to check the actual serial number stamped on the boat hull, engine, drive unit, and trailer against the titles and bill of sale.

3. Getting a Trailer

You can use a US trailer permit to bring the trailer across, but once you are in Canada you must get Canadian Insurance (ICBC). The trailer must have a valid VIN, so call RIV (Canadian Registrar of Imported Vehicles) to find out if the VIN is valid before you buy. RIV fee (Canadian Registrar of Imported Vehicles) must be paid for trailers less than 15 years old. If the border agent instructs you to pay online, make sure they send the proper forms to RIV for you.

4. At the border

At Canada Customs, declare that you are importing a boat. Declare the value and selling price. You will need to produce ownership and bills of sale for the boat, trailer, and any removable accessories. 

Sales tax may apply, depending on the province where you enter into Canada. These provinces charge PST (Provincial Sales Tax): British Columbia, Saskatchewan, Manitoba (RST), and Québec (QST). These provinces and territories charge HST (Harmonized Sales Tax): New Brunswick, Newfoundland, and Labrador, Nova Scotia, Nunavut, Ontario, Prince Edward Island. Lucky residents of Alberta, Northwest Territories, Nunavut, and Yukon pay no sales tax at all.

Federal duty is not charged on boats manufactured in Canada, Mexico, or the U.S. based on NAFTA rules, currently being changed to USMCA. Most marine safety equipment is duty-free.

5. Upon returning to Canada 

Mail the license plate back. 

You will need to get a federal inspection on the trailer at a Canadian Tire store. Then you can buy a trailer license at a provincial Driver & Vehicle Licence Office – some provinces charge PST on used trailers. Be sure to hang onto all receipts for 7 years for proof of paid taxes and duties.

Get an Application for Pleasure Craft License and get it off to Transport Canada.  

Let Us Help Import Your Boat Into Canada

If this process sounds daunting and you’d like to ensure a smooth border crossing, be sure to call the experts at BorderBuddy today to see how we can provide import solutions to make your life easier! 

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Importing a Vessel into Canada’s Coasting Trade

Importing a vessel into canada governed by canada’s coasting trade act.

There are many rules and regulations that vessel owners/operators must consider when importing a vessel into Canada. The operation of foreign vessels in Canada is regulated by the Government of Canada’s  Coasting Trade Act  and enforced by several federal and provincial departments and agencies.

Below we provide an overview of the processes and procedures required when planning to import a boat into Canada. For your convenience, we have included the following Importing a Vessel into Canada Guide with additional details to download.

Canada’s Coasting Trade Act

The Coasting Trade Act protects Canada’s marine industry by limiting vessel operations within its waters to Canadian-registered, duty paid vessels. While priority is given to these vessels, there are provisions for the temporary entry of foreign or non-duty paid vessels. This is provided there are no Canadian-registered vessels available or capable to perform the required scope of work.

Foreign or non-registered, duty paid vessels must obtain a Coasting Trade Licence prior to beginning operations in Canada. Owners or operators (or agent on their behalf, such as  PF Collins ) must submit an application to the Canada Border Services Agency (CBSA) or the  Canadian Transportation Agency (CTA) . The success of the application is dependent upon the suitability and availability of any Canadian-registered vessels to complete the work.

Exemptions Under the Coasting Trade Act

Exemptions for seismic vessels.

To improve access to better seismic data for offshore development,  Canada’s 2012 Economic Action Plan  amended the Coasting Trade Act to remove the requirement for foreign seismic vessels to obtain a Coasting Trade Licence when undertaking oil and gas exploration on the continental shelf of Canada. Seismic vessels must still obtain a Coasting Trade Licence when conducting activities in the Territorial Sea of Canada.

Exemptions for Importing a Vessel under CETA

In 2017, the  Canada-European Union Comprehensive Economic and Trade Agreement (CETA)  introduced provisions to allow European Union entities to provide specific services without the requirement of a Coasting Trade Licence. These services include:

• Feeder service between the Ports of Halifax and Montreal
• Repositioning of empty containers
• Dredging services

For more information about importing a vessel under CETA visit our dedicated page below, email us at  [email protected]  or call us toll-free at  1-800-763-2255

Duty and Tax Considerations When Importing a Vessel

All vessels entering Canada for temporary periods must pay the applicable duty and tax.

Imported vessels are typically subject to a duty rate of 25% of the fair market value, prorated for each month the vessel is operating in Canada. The duty rate is also subject to any  free trade agreements  that apply (e.g. CETA). 

In addition, imported vessels are subject to the federal Goods and Services Tax (GST), calculated at a rate of 5% of the monthly duty-paid value of the vessel. The GST is fully refundable when the importer is a  GST-registered entity  with the Government of Canada.

A federal Excise Tax is also applied on marine diesel fuel, added to the normal domestic fuel price.

Other Considerations

Immigration for foreign crew and shore-based personnel.

Foreign crew entering Canada to work onboard the vessel must obtain a work permit prior to employment.

Service Canada  issues Labour Market Impact Assessments (LMIA) for crew onboard foreign vessels approved by the CBSA. When assessing applications, Service Canada expects Canadians to have the first opportunity to fill the positions. Therefore, the application process requires advertising for onboard positions and the inclusion of a succession plan for Canadian personnel.

Local petroleum boards may also require local benefits provisions be met for operations related to offshore oil and gas. Petroleum boards in Canada include the  Canada-Newfoundland and Labrador Offshore Petroleum Board  and  Canada-Nova Scotia Offshore Petroleum Board .

Safety Inspections

As a pre-requisite for the issuance of a Coasting Trade Licence, the vessel must undergo inspection at its first port of call in Canada to ensure compliance with the safety requirements of  Transport Canada , the Canadian Coast Guard, and the local petroleum board.

Information & Resources

To further clarify and assist with importing a vessel into Canada, please see the following resources:

• PF Collins Marine Agency
• CEFTA, CETA, and CUKTCA Origin Declaration Form

We’re Here to Help!

From drillships to dredgers, we provide customs consulting and clearance services for over 70% of commercial vessels being imported into Canada.

Whether you need help with the importation of a vessel, assistance with  crew changes , or  expediting  ships spares, our full suite of  project logistics  services ensure a successful project from start to finish.

For more information on how to import a boat into Canada, please

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Importing Pleasure Boats

Thinking about importing a pleasure boat? Let our import specialists with decades of experience handle the clearance process for you. Located on Vancouver Island, we have become experts in the field of vessel importation.

Whether it be a 120’ luxury yacht, a 12’ inflatable or anything in between, we can provide the guidance to ensure smooth and efficient import. We can represent you at virtually any port of entry across Canada.

Our knowledge and support involve working with you, the importer, the boat broker, the marine title agent, and CBSA. We can provide information and guidance with respect to duty rates based on country of origin, the application of the import luxury tax, and licensing and registration, among others.

Please contact King Bros ., and we will be happy to assist you.

A Note about Duty and Tax:

If not covered by a trade agreement and direct shipped from the respective country, many boats will attract duty of 9.5%. It is important to contact us first to determine the rate of duty applicable to the boat you may be seeking to import.

Federal GST and Provincial PST are payable in most instances.

A Note about the Federal Luxury Tax:

In September of 2022 the Liberal Government made true its promise of levying a luxury tax against private vessels, aircraft, and automobiles of certain value. Personal boats built in 2018 and later and valued at $250,000 or greater are subject to this tax. Please contact us to learn how this will be calculated against your purchase.

Resource Links:

Transport Canada – Vessel Registration https://tc.canada.ca/en/marine-transportation/vessel-licensing-registration

Federal Luxury Tax https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ltn3/subject-vessels-select-luxury-items-tax-act.html

BC PST Bulletin 108 https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications

Please note that any person importing an engine, vessel, or off road vehicle into Canada must submit, prior to importation, the required Import Declaration Form .

For your convenience, we have provided a downloadable .PDF version below.

https://pollution-waste.canada.ca/environmental-protection-registry/regulations/view?Id=85

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The Canada Tariff Finder enables Canadian businesses to check import or export tariffs for specific goods and markets, with a focus on countries with which Canada has a Free Trade Agreement.

The tool shows the tariff rates generally applicable to all nations. It also shows the preferential rates applicable to Canada when a Free Trade Agreement is in place, including the phasing-out period of such tariffs when applicable.

The tool can also be used to compare tariffs for up to three different countries or products. It simplifies this search by suggesting products that match the keyword(s) or Harmonized System (HS) code entered. At the end of the search, the results can be printed or received by email

The Canada Tariff Finder is the result of collaboration between BDC, EDC and the Canadian Trade Commissioner Service of Global Affairs Canada.

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Travellers Temporary Importation and Retention of Foreign Vessels in Canada by Non-residents

In this section.

• Information for Marine Service Providers

Requirement to report

Recreational boaters must present themselves to the Canada Border Services Agency (CBSA) each time that they arrive in Canada.

How to Report

When entering Canada by water, you must contact the CBSA by calling the Telephone Reporting Centre at 1-888-226-7277 after arriving at a designated marine site. If towing your vessel into Canada by trailer, you will report to the CBSA at a land Port of Entry. All vessel entries into Canada are recorded and assigned a report number.

If the boat design allows, it is recommended that the CBSA report number be clearly displayed in the vessel’s dock-side window as proof of report. Otherwise, please ensure that your CBSA documentation is available upon request.

Temporarily importing a vessel for leisure use

You are permitted to leave your vessel in Canada if you plan to make a series of visits to Canada throughout the boating season. You must advise the border services officer of your plans at the time of your initial arrival in Canada and provide the officer the anticipated date that the vessel will leave Canada.

Vessels must be removed/leave Canada at the end of the originally declared date, or within 12 months from the date of importation, whichever is earlier.

There are specific conditions attached to the temporary importation of vessels by non-residents:

• The CBSA must grant permission to leave your vessel in Canada between visits.
• It may not be used by Canadian residents.
• It may not be used for commercial purposes.
• It must be exported by the exportation date.

Extension requests

If the vessel cannot be exported by the stated date, you must request an extension at the nearest CBSA office.

Temporarily leaving a vessel in Canada for repair or storage

If you wish to leave your vessel in Canada for repair or storage at the end of the boating season, or if you wish to import your vessel strictly for those services, you or your agent, must provide the CBSA with the following information:

• The work order with details of vessel repairs to be carried out, or the agreement for the vessel storage, or both, if applicable;
• Both the work order and/or storage agreement must show the expected completion date; and
• The documents must also indicate where the vessel will be located.

The vessel will be documented on form E29B and a refundable security deposit may be required.

The maximum vessel retention period in Canada without the payment of duty or taxes is normally 12 months for storage and 18 months for repair. Extensions may be possible. While in Canada for repair or storage, the vessel may not be used for leisure or any commercial enterprise; it may not be sold or leased/rented, and it must be exported upon completion.

At the end of the storage period or once your vessel is repaired, it may not be returned back to leisure use or remain in Canada at the end of the CBSA authorization period. Once your vessel is removed from the storage or repair facility, it must be exported.

If the vessel cannot be exported by the date on the E29B, you must request an extension at the nearest CBSA office.

If the new expiry date will be more than 18 months from the date the vessel was first imported, you will have to submit a written request and explain why the vessel cannot be exported.

Partial goods and services tax (GST) is payable if the vessel remains in storage longer than 12 months and up to 24 months. If the vessel remains in storage for over 24 months full GST is payable.

Authorization to act as agent

In some circumstances, you may ask your service provider to act as your agent. In those cases, the documents presented to the CBSA must include the following information:

• A written and signed authorization allowing the marine service provider to act as your agent
• your full name, home address, and contact telephone number;
• a description of the services to be performed;
• the business name, address, telephone number, and contact person who is authorized to act as your agent; and
• the time frame for which the authorization is given.

Agents must be aware that if a security deposit is required, they will be expected to post it on your behalf.

Export procedures

If the vessel was imported for leisure use during the boating season, and the vessel is being exported before the indicated exportation date, you do not need to report to the CBSA unless specifically instructed to do so.

If you were issued a form E29B, the vessel, along with your copies of the E29B, must be presented to a border services officer for examination and certification of exportation.

If you are exporting the boat by trailer through a land border crossing, you must stop at the CBSA office to present the form E29B to a border services officer for acquittal. If you are exporting the boat by water, you need to visit a CBSA office to report the intended export date and present the E29B for acquittal.

Alternative to Temporary Importation

For unlimited use of your vessel in Canada and access to Canadian repair and storage facilities without any restrictions or authorization from the CBSA, you may choose to import the vessel on a permanent basis and pay the applicable duty and taxes.

The following rates apply for import purposes:

• duty rate ranging from 0% to 9.5% depending on the country of manufacture of the vessel;
• up to 6% duty on motors used by pleasure craft, if applicable; and
• 5% Goods and Services Tax (GST) on the value for duty.

Vessels manufactured in the United States, Canada and Mexico are duty-free but are still subject to the GST.

Upon permanent importation, you may also consider licensing the vessel with Transport Canada. For more information please consult the Transport Canada website .

Compliance Verification

The CBSA conducts random checks at marinas and other service locations to ensure compliance with the temporary importation provisions. If your vessel is not declared, is falsely declared, or is diverted to a use other than that which was approved by the CBSA, you will be subject to enforcement action as provided for in the Customs Act .

Additional information

More information about the temporary importation of pleasure craft by visitors to Canada for leisure use may be found in the Departmental Memorandum D2-1-1, Temporary Importation of Conveyances and Baggage by Non-residents and D2-2-3 Importation of Goods by Seasonal Residents .

Information on temporary importations for storage and/or repair may be found in Memorandum D8-1-1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations .

Trade Regulation Updates

Recent news, luxury tax on vessels, september 1, 2022.

Beginning September 1, 2022 certain vessels imported into Canada will be subject to Canada's new Select Luxury Items Tax Act . This A ct is a revenue generating tool for the government that is directed at affluent Canadians who can afford to purchase these luxury vessels.

The tax will be payable on subject vessels , valued at $250,000.00 CAD or more, at the lesser rate of 20% of the value above $250,000.00 CAD OR 10% of the full value of the subject vessel (inclusive of any duties payable). The tax is also payable on improvements made to subject vessels as well as leased vessels.

Under subsection 2(1) of the Act, a subject vessel is a boat, ship or craft that is designed to be used solely or partially in the water, regardless of whether it has an engine and is manufactured after 2018 that is designed or adapted for leisure, recreation or sport activities.

Specific examples of vessels that could be subject to the regulations are: sailboats, motorboats, yachts, and other pleasure crafts.

A vessel that has already been registered with a government before September 2022, is excluded from this definition, provided that possession was also transferred to the user of the vehicle before this date.

In general, the following vessels are also considered exempt from the Luxury Tax:

• Floating homes (structures that are composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform)
• Commercial fishing vessels
• Cruise ships

How Is The Tax Calculated?

The tax will be payable at the lesser of 20% of the value above $250,000.00 CAD OR 10% of the full value of the boat plus any applicable duties.

Vessel valued at $400,000.00 CAD Duty rate 9.5%: $38,000.00 Value subject to Luxury Tax: $438,000.00 Amount over 250K: $188,000.00

Pay whichever is lesser:

10% of full value 438,000 x 10% = 43,800

20% of value above 250K 188,000 x 20% = 37,600

Amount of Luxury Tax payable: $37,600 CAD

Duties, taxes and other fees also payable at the time of importation: Duty $38,000.00, GST $23,780.00 and any service fees from your service provider.

Commercial Importations 

Importers, including manufacturers, wholesalers and retailers, who are in the business of selling subject vessels in Canada are required to register with the Canada Revenue Agency (CRA) either online or by submitting an L500 application. This allows for the luxury tax payment to be deferred until the sale of the vessels to the consumer or registration of the vessels for your own use. Registrants are also required to file quarterly reports informing CRA their luxury tax payable using Form B500, Luxury Tax and Information Return for Registrants .

Personal And Own Use Importations 

Registration with the CRA is not required. Payment of Luxury Tax is required, unless the written contract for the sale of the vessel was completed prior to 2022.

Penalties for failing to register when required, claiming to register when not, or non-payment of the luxury tax, depend on the infraction and range from $1,000 to 150% of the luxury tax payable.

Do you need help determining if your imports are subject to this Luxury Tax, or how much you could expect to pay to import a vessel? Contact our Trade Advisor Services for assistance.

How to Import a Boat into the U.S.

Breeze Customs Blog

re you ready to expand your boundaries and explore new waters in the United States with a boat of your own? Making the transition from dreaming about owning a boat to actually owning one is not as difficult as you might think. And whether you’re importing a boat from abroad or across state lines within the U.S., following certain steps helps ensure your boat makes its journey safely and legally.

This blog post will provide an overview of everything involved in importing a boat into the U.S., uncovering everything from taxes to procedures to documentation needed—all while setting yourself up for successful boat importation. Keep reading to learn more.

Importing a boat into the U.S. for personal use

The first step in importing a boat for personal use is proving your vessel’s ownership. This is typically done by providing a bill of sale from either the manufacturer or the current owner. The bill of sale must include information such as the make and model of the vessel, as well as its serial number and year of manufacture. It should also include any titles and registration papers confirming ownership to show that you have legal title to the vessel. Additionally, it’s important to ensure that any lienholders have been paid off in full before attempting to prove ownership with a bill of sale.

Once proof of ownership has been established, it is necessary to demonstrate compliance with EPA standards for emissions and water safety regulations for the vessel to be eligible for importation into U.S. waters. Proof that the boat conforms to EPA standards can be achieved by filling in ​​ Engine Declaration Form 3520-21 . If the boat was purchased in Canada, there is a chance it may already comply with EPA standards. However, that needs to be verified with an EPA emissions compliance label. It is also possible to acquire a letter of compliance from the U.S. representative of the boat manufacturer.

How much is the import duty on a boat?

If you’re importing a boat for personal use, the below duty rates apply:

• Motorboats and sailboats: 1.5%
• Outboard motorboats: 1%
• Inflatable boats: 2.4%
• Canoes: no duty rates
• Other boats and vessels without a sail or motor: 2.7%

Remember that tariff rates are constantly changing, so we advise you to stay updated with the most recent import duty percentages on boats by visiting Chapter 89 of the Harmonized Tariff Schedule of the United States (HTSUS).

Are there other taxes levied on boats?

No, there are no additional taxes on boats other than the above mentioned duties. Sales tax and GST/HST/PST apply to the purchase process when you purchase the boat. For example, when purchasing a vessel in Canada, you are required to pay the appropriate GST at the time and will not pay the U.S. sales tax when importing it.

Moreover, some states apply a personal property tax on boats, but this is a state-level tax, not a federal one. Before importing your boat, determine if the state you enter imposes personal property taxes.

Importing a boat on a trailer

Importing a boat on a trailer will require a little extra effort from your end. Because trailers are considered motor vehicles, you will need a Vehicle Identification Number (VIN) and a completed DOT form HS-7 to import your boat on a trailer, stating the make, model, and year of your boat trailer on the form.

Import procedures for arriving by boat

Any non-commercial vessels must be reported upon entry to the U.S., whether via port or across the border, if:

• The vessel is arriving from a foreign port or place
• It is a foreign vessel arriving from any port or place in the U.S.
• It is a U.S. vessel carrying foreign merchandise that has not been declared and processed yet

To announce the arrival of vessels, the boat’s operator reports entry to the nearest CBP facility through a phone call, the CBP app, or in person at the closest center. CBP will sometimes require formal entry, in which case you must complete a CBP Form 1300 within 48 hours of your boat’s arrival.

The required documentation for foreign vessels

All foreign vessels must acquire a CBP cruising license to cruise in U.S. waters. Boat owners should register the vessel to avoid paying additional duties when moving between ports. The CBP cruising license is only valid for one year, and you are also required to file a Notice of Arrival with the National Vessel Movement Center with the U.S. Coast Guard.

CBP cruising licenses are available through the CBP Port Director and are only available for small non-commercial vessels and pleasure boats.

Working with a customs broker

The import process for boats can sometimes be confusing due to the layers of rules and regulations.

A licensed customs broker will help ensure your boat conforms to standards and regulations, that you complete the required forms correctly, and that the entire import process passes easily. Consider hiring a broker to sail through the requirements for importing a boat without fear of violations or fines.

Importing a boat into the United States is not as difficult as you might think, but several things still need to be considered. The first step is to determine if the vessel meets all of the import requirements the U.S. Coast Guard set forth. Once that has been established, the next thing to do is choose a customs broker who can help with all the paperwork and ensure everything is done correctly. And finally, it’s important to pay close attention to timelines and deadlines throughout the process to avoid penalties or delays. Following these simple steps, importing a boat into the U.S. can be relatively straightforward.

How Breeze Customs can help you import your boat

At Breeze Customs , we help hundreds of importers bring their boats into the United States every year without any hassle. From checking your boat’s admissibility to preparing and filing your documentation, we’ll take the work off your shoulders . Book a meeting with one of our Breeze Customs Concierges and we’ll take it from there.

Related Posts

Labeling Requirements for U.S. Imports

10 Tips for Importers To Stay Afloat During Inflation

An Importer’s Guide to HTS Codes

10 Tips for Managing Time-Sensitive Imports

Breeze is built on the belief that importing should be simple, even for infrequent importers. We are driven to provide our customers with seamless importing solutions and accurate landed costs. And, because we don’t include freight, we are the perfect marriage with supply chain partners.

Copyright © 2022 Breeze Customs™ – A GHY Company | All Rights Reserved

How to Import a Boat into the U.S.

Trade Talk Blog

re you ready to expand your boundaries and explore new waters in the United States with a boat of your own? Making the transition from dreaming about owning a boat to actually owning one is not as difficult as you might think. And whether you’re importing a boat from abroad or across state lines within the U.S., following certain steps helps ensure your boat makes its journey safely and legally.

This blog post will provide an overview of everything involved in importing a boat into the U.S., uncovering everything from taxes to procedures to documentation needed—all while setting yourself up for successful boat importation. Keep reading to learn more.

Importing a boat into the U.S. for personal use

The first step in importing a boat for personal use is proving your vessel’s ownership. This is typically done by providing a bill of sale from either the manufacturer or the current owner. The bill of sale must include information such as the make and model of the vessel, as well as its serial number and year of manufacture. It should also include any titles and registration papers confirming ownership to show that you have legal title to the vessel. Additionally, it’s important to ensure that any lienholders have been paid off in full before attempting to prove ownership with a bill of sale.

Once proof of ownership has been established, it is necessary to demonstrate compliance with EPA standards for emissions and water safety regulations for the vessel to be eligible for importation into U.S. waters. Proof that the boat conforms to EPA standards can be achieved by filling in ​​ Engine Declaration Form 3520-21 . If the boat was purchased in Canada, there is a chance it may already comply with EPA standards. However, that needs to be verified with an EPA emissions compliance label. It is also possible to acquire a letter of compliance from the U.S. representative of the boat manufacturer.

How much is the import duty on a boat?

If you’re importing a boat for personal use, the below duty rates apply:

• Motorboats and sailboats: 1.5%
• Outboard motorboats: 1%
• Inflatable boats: 2.4%
• Canoes: no duty rates
• Other boats and vessels without a sail or motor: 2.7%

Remember that tariff rates are constantly changing, so we advise you to stay updated with the most recent import duty percentages on boats by visiting Chapter 89 of the Harmonized Tariff Schedule of the United States (HTSUS).

Are there other taxes levied on boats?

No, there are no additional taxes on boats other than the above mentioned duties. Sales tax and GST/HST/PST apply to the purchase process when you purchase the boat. For example, when purchasing a vessel in Canada, you are required to pay the appropriate GST at the time and will not pay the U.S. sales tax when importing it.

Moreover, some states apply a personal property tax on boats, but this is a state-level tax, not a federal one. Before importing your boat, determine if the state you enter imposes personal property taxes.

Importing a boat on a trailer

Importing a boat on a trailer will require a little extra effort from your end. Because trailers are considered motor vehicles, you will need a Vehicle Identification Number (VIN) and a completed DOT form HS-7 to import your boat on a trailer, stating the make, model, and year of your boat trailer on the form.

Import procedures for arriving by boat

Any non-commercial vessels must be reported upon entry to the U.S., whether via port or across the border, if:

• The vessel is arriving from a foreign port or place
• It is a foreign vessel arriving from any port or place in the U.S.
• It is a U.S. vessel carrying foreign merchandise that has not been declared and processed yet

To announce the arrival of vessels, the boat’s operator reports entry to the nearest CBP facility through a phone call, the CBP app, or in person at the closest center. CBP will sometimes require formal entry, in which case you must complete a CBP Form 1300 within 48 hours of your boat’s arrival.

The required documentation for foreign vessels

All foreign vessels must acquire a CBP cruising license to cruise in U.S. waters. Boat owners should register the vessel to avoid paying additional duties when moving between ports. The CBP cruising license is only valid for one year, and you are also required to file a Notice of Arrival with the National Vessel Movement Center with the U.S. Coast Guard.

CBP cruising licenses are available through the CBP Port Director and are only available for small non-commercial vessels and pleasure boats.

Working with a Customs Broker

The import process for boats can sometimes be confusing due to the layers of rules and regulations.

A licensed customs broker will help ensure your boat conforms to standards and regulations, that you complete the required forms correctly, and that the entire import process passes easily. Consider hiring a broker to sail through the requirements for importing a boat without fear of violations or fines.

Importing a boat into the United States is not as difficult as you might think, but several things still need to be considered. The first step is to determine if the vessel meets all of the import requirements the U.S. Coast Guard set forth. Once that has been established, the next thing to do is choose a customs broker who can help with all the paperwork and ensure everything is done correctly. And finally, it’s important to pay close attention to timelines and deadlines throughout the process to avoid penalties or delays. Following these simple steps, importing a boat into the U.S. can be relatively straightforward.

How GHY Can Help You Import Your Boat

At GHY, we help hundreds of importers bring their boats into the United States every year without any hassle. From checking your boat’s admissibility to preparing and filing your documentation, we’ll take the work off your shoulders . Book a meeting with one of our Trade Experts and we’ll take it from there.

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Related Trade Talk Posts

An importer’s guide to customs valuation, vape tax: what you need to know.

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Travel tips for snowbirds returning to Canada

From: Canada Border Services Agency

News release

April 12, 2024 Ottawa, Ontario

The Canada Border Services Agency and the Canadian Snowbird Association are encouraging Canadians who have spent the winter abroad to plan ahead for a smooth return to Canada this spring.

These are the top travel tips to know before arriving at the border:

Have your travel documents handy.  Whether travelling by land, air or water, you can help speed up processing times by coming prepared with your travel documents.

Driving home? Plan ahead and check  border wait times . You can avoid waiting in line by planning your drive to cross the border during non-peak hours such as early morning.

Flying home? Save time with Advance Declaration .  Download the application on your smart phone to make your customs declaration up to 72 hours in advance of your arrival into Canada at the Toronto, Vancouver, Montréal, Winnipeg, Halifax, Québec City, Ottawa, Billy Bishop, Calgary and Edmonton international airports. Data shows that using this tool can reduce time at a kiosk or eGate by up to 50%.

Be prepared to declare your goods upon entry into Canada.  Gather your receipts for goods purchased or received while away before you travel and keep them readily available. Visit I Declare: A guide for residents returning to Canada and use the  CBSA duty and taxes estimator  to help calculate your monies owed. You should be aware of everything that is inside your vehicle as you are responsible for its contents.

Know your exemptions from duties and taxes .  If you have been outside of Canada seven days or more, you can import goods worth up to CAN$800, duty-and tax-free. Within this personal exemption, you are allowed to bring back duty and tax free: 

• Two bottles of wine (1.5 litres total), or one large standard bottle of liquor (1.14 litres),  or  approximately 24 cans or bottles (355 ml each) of beer (8.5 litres total); and,
• 200 cigarettes, and 50 cigars, and 200 grams manufactured tobacco,  and  200 tobacco sticks. The packages must be stamped “duty paid,” as you would find them at a duty-free store. 

Travelling with medication?  If you have a prescription for a narcotic or controlled drug, you must declare it and ensure its in properly labelled container. Learn more about your responsibilities .

Travelling with firearms? If you are travelling with a firearm be sure to check the  rules on importing firearms  and other  restricted and prohibited goods before your departure. Better yet, consider leaving the firearm at home.

Importing a vehicle ?   If you are a resident of Canada you can  temporarily import a vehicle  that is licensed and registered in the United States, however, the duty and tax implications, the length of time the vehicle can remain in Canada, and how the vehicle can be used in Canada may differ. If you are permanently importing a vehicle from the U.S. or Mexico, visit Canada’s  Registrar of Imported Vehicles  website prior to arriving at the border for details about vehicle eligibility and the overall process, including the necessary duties and taxes.

Bringing poultry across the border?  Any poultry products you wish to bring into Canada must be for human consumption, retail packaged and labelled as a "Product of the USA." Homemade food or leftovers containing poultry cannot be brought into Canada. Check the latest  Information for travellers: Restrictions on poultry and birds from the United States  before bringing these products across the border.

Travelling with a pet or importing an animal into Canada? You will need the right paperwork at the border to meet Canada's import requirements.

Not sure? Ask a border officer.  The best thing you can do to save time is to be open and honest with the CBSA officer. Be sure to follow all instructions they provide to you. If you are not sure about what to declare, don't hesitate to ask. Our officers are here to help!

Quick facts

The Canada Border Services Agency (CBSA) supports national security and public safety priorities by facilitating the free flow of persons and goods, including animals and plants.

The Canadian Snowbird Association is a not-for-profit advocacy organization for travelling Canadians, representing more than 115,000 members.

Associated links

• Plan your trip across the border
• Duties and taxes estimator
• I Declare: A guide for residents returning to Canada
• Border reminder checklist
• Advance Declaration video
• The CBSA and U.S. CBP provide an update on the NEXUS program

For more information about CBSA programs, services and initiatives, please visit the  CBSA website  or contact:

Border Information Services Canada Border Services Agency 1-800-461-9999 Contact us online Live agents are available Monday to Friday from 8 am to 4 pm local time

For more information or to schedule a media interview, please contact:

Media Relations Canada Border Services Agency [email protected] 1-877-761-5945

Communications Canadian Snowbird Association [email protected]

For more travel tips for Canadian snowbirds, join the Canada Border Services Agency on  Facebook  and  YouTube  and visit the  Canadian Snowbird Association website .

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Importing a Boat into Canada? – Here Is Your Checklist

If you are interested in purchasing a yacht, it may not have been made in Canada. It would help if you thought about whether or not your watercraft will be subject to import tariffs and whether or not it will be permitted into Canada at all before you purchase a boat, regardless of whether or not it is new or used, a catamaran or powerboat. Importing a boat into Canada is more complex than buying one from a local dealer or online store. Particularly if you purchase your vessel from a source outside North America, the regulations governing vessel importation are extremely particular and convoluted. Check out the “Checklist” for all the steps you must take when transporting it back from another country if you are already acquainted with importing your watercraft into Canada.

Research the Import Regulations

Because Canada is such a large country, the federal government has enacted numerous import regulations to ensure the safety of its citizens, their property, and their animals. These regulations cover everything from automobiles to aircraft components to domesticated animals. If you want to transport a watercraft into Canada, you must comply with these regulations.

The good news is that the federal government of Canada maintains an entire webpage dedicated to explaining the criteria that must be met to bring a watercraft into the country. Some of these guidelines seem self-explanatory, but others might take you by surprise.

Determine Whether You Need To Get a Permit to Import a Boat into Canada

This is an especially convoluted subcategory because many variables influence whether or not an import license is required. The simple response is yes if your watercraft is longer than 24 feet and is being delivered to you from outside of Canada. There is usually no need for one on a plastic or metal yacht under 24 feet long. Shipping a watercraft from the United States adds another complexity to the process.

Canada still has the right to “import vessels temporarily for personal use,” as the US Coast Guard states, even without an import license. The boat must be for personal use and not “for sale or resale” when imported into the nation, but it’s good to know that, at least in the United States, you can transport vessels over 24 feet long without an import permit. Details can be found on the US Coast Guard page.

Determine Whether It Will Be More Cost-Effective To Purchase or Rent a Vessel in Canada

Purchasing a new or used automobile may be some people’s most practical means. Some states have import limitations on cars older than a certain age and ones with high miles, so keep that in mind if you plan to purchase a vehicle for your relocation. There may be barriers to importing a boat into Canada due to differences in emissions and safety regulations between states. Therefore, before buying your car, you should double-check with the Registrar of Imported Vehicles.

Suppose you’re bringing a used car across the border into Canada as your primary residence from the United States. In that case, you should be aware that your provincial government may require you to pay sales tax on the car’s value if you’re doing so less than six months after purchasing the vehicle in the United States. If you hire a car instead of buying one, ensure your trip times are within the rental term to avoid additional daily or weekly fees.

Find out What Your Insurance Requirements Are, Both in Canada and the United States

The first thing you need to do is research the laws of the nation where you intend to ship your watercraft. A certificate of sale or other formal boat ownership document will be required in most instances. If there is no ownership, have the vendor provide you with a certificate of sale that specifies who the legal proprietor is.

You should also must if you have to pay any taxes on the deal; you can do so at the customs office where you bring your watercraft. Moreover, getting a watercraft can be difficult based on where in Canada you reside. If you are unsure how to go about this, contact the immigration agency in your area.

Contact the National Vessel Registry Center with any questions about importing a boat into Canada from the United States. The National Vessel Registry Center is your first choice for vessel importation into Canada, and we can help you through the process.

By: National Vessel Registry Staff | May 31, 2023

in Importing a Boat from the USA to Canada   

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