If you found a used boat while on a trip to Canada, you can have it imported to the United States via the customs office. Used boats, unlike some newly purchased boats, are subject to duty fees, unless the customs office deems them waived. The process for importing a used boat is basically the same as importing a new one. Getting the boat through customs involves several steps.
Go to the closest customs office as soon as you dock, if you chose to sail into the U.S. If coming across the U.S. and Canadian border, go to the land-based customs office.
Declare objects on the boat of foreign origin as well as the boat itself. Complete Form CF 1300.
Submit the boat to an inspection when customs requests.
Pay any custom duty fees. Duty is not always required if you are a U.S. citizen and the boat is for your personal use. However, if you purchased a used boat that was registered in Canada, a duty fee is required. Customs determines if you need to pay the fees.
Pay $25 for a user decal, if the boat is more than 30 feet long and you do not have a cruising license.