Duty Bound: The Complete Guide to Buying a Foreign Yacht in the US (2026)

Last verified: September 3, 2026. If you're shopping for a yacht built outside the United States in 2026, the single biggest variable in your total acquisition cost isn't the asking price — it's which US tariff regime happens to be in effect the week you close.

Key Takeaways

The baseline US customs duty on pleasure yachts (HTS heading 8903) is roughly 1%–1.5% for most sailboats and motor yachts. Since April 2025, US yacht tariffs have moved through IEEPA "reciprocal tariffs" (struck down by the Supreme Court in February 2026), a Section 122 flat 10% surcharge (expired July 24, 2026), and now a two-tier Section 301 action plus bespoke country deals. As of September 2026, EU-built yachts face an effective ceiling of roughly 15%; UK-built yachts around 10%; Turkey, Taiwan and South Korea have their own negotiated rates that have moved more than once in 2026. Duty-paid status generally transfers to a new owner on resale; a non-duty-paid foreign-flagged yacht cannot legally be sold to a US citizen in US waters; import duty and state sales/use tax are separate obligations; and a duty-paid yacht exported and returned within three years generally owes no second duty under HTS 9801.00.10.

Current Tariff Snapshot by Country (as of September 2026)

Italy ~15% (EU ceiling); France ~15%; Spain ~15%; United Kingdom ~10% (bespoke deal); Turkey ~12.5%–15%; Taiwan ~10%–15%; South Korea ~12.5%–15%; Netherlands ~15% (EU); Germany ~15% (EU); Croatia ~15% (EU); China ~25%–40%+ (stacked Section 301 actions). Treat every figure as a starting point for a conversation with a licensed customs broker, not a quote.

Six Rules Every Yacht Buyer Needs to Know

1. Duty-paid status travels with the boat, not the owner — request CBP Form 7501 as proof. 2. The CBP cruising license (19 CFR 4.94) applies only to non-resident foreign owners and is non-transferable. 3. A non-duty-paid foreign-flagged yacht cannot legally close a sale to a US citizen in US waters. 4. US residents generally need formal importation and duty payment to use a yacht in the US on an ongoing basis. 5. Import duty and state sales/use tax are separate obligations and both usually apply. 6. A duty-paid yacht exported and returned within three years, unmodified, generally owes no second duty under HTS 9801.00.10, but formal re-entry and processing fees still apply.

FAQ

What is the current US tariff on a yacht built in Italy?

As of September 2026, Italian-built yachts fall under the EU's negotiated tariff ceiling, generally estimated around 15% total. Confirm the exact figure with a customs broker at the time of purchase.

Do I have to pay duty again if I buy a used yacht that already had duty paid?

Generally no, provided the seller can produce CBP Form 7501 and the vessel has maintained continuous US flag/registration since import.

Can I buy a foreign-flagged yacht that's in Florida if I'm a US citizen?

Only if the yacht is duty-paid, or if the closing takes place outside US territorial waters.

Is import duty the same thing as sales tax?

No. Import duty is federal; sales/use tax is a state-level charge. Both can apply to the same transaction.

If I take my duty-paid yacht to Europe for a season and bring it back, do I owe duty again?

Generally not, under HTS 9801.00.10, as long as you return within three years and the vessel hasn't been materially altered abroad. Formal re-entry and processing fees still apply.

Can a US citizen keep a foreign-flagged yacht in US waters long-term?

Not under the duty-free cruising-license terms available to non-resident foreign owners; a US resident generally needs the vessel formally imported and duty-paid.

Biagio Yachts is a luxury yacht brokerage — not a licensed customs broker, import attorney, or tax advisor. Nothing in this article constitutes customs, legal, or tax advice. Confirm current rates and requirements with a licensed US customs broker and maritime attorney before signing any agreement. Call +1 (786) 507-9983 or visit biagioyachts.com.