Deferral of Duty on Large Yachts Imported for Sale

This collection of information is required to ensure compliance with 19 USC 1484b. This section provides that an otherwise dutiable large yacht (defined in the section as a vessel that exceeds 79 feet in length, is used primarily for recreation or pleasure, and has been previously sold by a manufacturer or dealer to a retail consumer) may be imported without the payment of duty if the yacht is imported with the intention to offer for sale at a boat show in the United States.

The latest form for Deferral of Duty on Large Yachts Imported for Sale expires 2023-04-30 and can be found here.