The rules changed twice this year. So if you are pricing an Italian, Spanish or Polish boat right now, the number you were quoted in the spring is probably not the number today.
Here is where US tariffs on boats actually stand as of September 2026. I will also cover what it means for a buyer in South Florida, and the one document that settles the question on any particular boat in about thirty seconds.
First, a caveat. I am a yacht broker, not a customs broker and not a lawyer. This is the landscape as I understand it, with sources attached so you can check it yourself. Before you sign anything, run your specific boat past a licensed customs broker.
What changed, in order
The short version is that the emergency powers route got struck down, and a different authority replaced it. Twice.
- 20 February 2026. The Supreme Court ruled 6 to 3 that the International Emergency Economic Powers Act does not clearly authorise duties. That knocked out the IEEPA reciprocal tariffs and the fentanyl tariffs on China, Canada and Mexico. Meanwhile Section 232 and Section 301 were untouched.
- 24 February 2026. A 10% global tariff took effect under Section 122 of the Trade Act of 1974, running to 23 July 2026.
- 24 July 2026. Section 122 expired. New Section 301 tariffs covering roughly 60 economies took its place, in the 10% to 12.5% range depending on origin.
Separately, the US and EU trade agreement announced in July 2025 had already carved recreational boats and marine engines out of the EU’s retaliatory measures. That is why American builders can still sell into Europe, and the NMMA covered it at the time.
Where the rates sit now
Under the structure that took effect in July, the European Union and Taiwan are treated net of the standard duty. In other words, the Section 301 amount is set so the combined rate lands at 10%, rather than stacking on top of it.
| Where the boat was built | Combined rate, September 2026 | Typical origins |
|---|---|---|
| European Union | 10%, capped net of standard duty | Italy, Spain, Poland, France, Netherlands |
| United Kingdom | 10%, additive | UK builders |
| Taiwan | 10%, capped net of standard duty | Taiwanese yards |
| China | 12.5% additional, stacking to roughly 37.5% | Chinese production |
For context, the ordinary duty on a pleasure yacht entering the United States has long been 1.5% of the appraised value of the hull. Under an EU cap of 10% combined, that 1.5% sits inside the 10% rather than on top.
In other words, US tariffs on boats currently land at roughly one tenth of import value for most European builds, rather than the stacked figures circulating earlier in the year.
Rates move, and they move faster than any blog post. Trackers like this one get updated far more often than mine will.
If you are weighing a European build against an American one, the tariff is only one of about five numbers that matter. I am happy to run the whole comparison with you.
The part that matters most to you
Most brokerage boats in South Florida are already here and already duty paid. For those, none of this applies to your purchase at all.
The way you confirm it is the entry summary, CBP Form 7501. That is the document filed when the boat was formally imported, and it shows what duty was paid and when.
So ask the seller for a copy. A boat that came in through a dealer will have one, and the dealer can usually produce it without much trouble.
If nobody can produce it, do not assume the worst. Even so, assume you need an answer before closing, because duty liability follows the boat rather than the person who avoided it.
The boat that is here but not imported
This is the trap, and it is common in Florida.
A foreign flagged yacht owned by a non resident can spend time in US waters on a cruising licence without being formally imported. The boat sits at a marina in Fort Lauderdale. It looks like every other boat on the dock. Furthermore, it has never paid a cent of duty.
Buy that boat as a US person intending to keep it here, and you become the importer. Consequently the duty and any applicable tariff become your problem, calculated on appraised value at whatever rate applies on the day of entry.
On a boat with a seven figure value that is not a rounding error. I have watched it surprise a buyer late in a deal.
So ask the flag question early. It costs nothing, and it changes the arithmetic. I went through the whole flagging picture in a separate piece.
There is a refund process running
Because the Supreme Court struck down the IEEPA tariffs, Customs opened a refund process for duties collected under them.
Phase one launched on 20 April 2026. By mid May roughly 8.3 million entries had been accepted, with an anticipated refund figure around $35 billion including interest, according to Flexport’s summary of the ruling.
If you imported a boat during that window, or bought one whose entry fell inside it, that is worth a conversation with whoever filed. Refunds go to the importer of record, so the answer depends on who that was.
Pricing an imported boat
Send me the boat, the build country and the flag. I will tell you what to ask the seller for, and put you in front of a customs broker who does this every week if the answers do not come back clean.
Put it in the contract
On a new build, or a boat arriving from Europe, there is a gap between the day you sign and the day it clears. Rates changed inside that gap twice this year.
So the contract needs to say who carries that risk. Either the price is quoted delivered and duty paid, with the builder or dealer absorbing a change, or the buyer carries it knowingly.
What you do not want is silence. Silence turns into an argument at the worst possible moment.
Ask for it in writing at offer stage. It is a one sentence addition, and no reasonable seller objects to clarity.
Common questions
Do I pay a tariff on a used boat already in the United States?
Not if it was formally imported and duty was paid, which covers most brokerage boats in Florida. Still, confirm it with the entry summary rather than taking anybody’s word for it.
What is the normal import duty on a yacht?
The ordinary duty on a pleasure vessel entering the United States has long been 1.5% of the appraised value of the hull. Additional trade measures then sit on top of or inside that, depending on origin and the authority in force.
Does foreign flagging avoid the duty?
It defers rather than avoids, and only while the vessel qualifies. A foreign flagged yacht with a non resident owner can operate on a cruising licence. By contrast, a US buyer intending to keep the boat here generally has to import it and pay.
Will these rates change again?
Very likely. Two different legal authorities carried these tariffs in a single year, and litigation continues. So anything you read on this subject, including this, needs a date on it and a check against a live source.
The number to run
Forget the headlines about US tariffs on boats and do the arithmetic on your own two candidates. Take the European boat you are considering. Work out the landed price with 10% applied to the import value. Then compare it against the closest American built equivalent on total cost over five years, not on sticker.
Do that honestly and the tariff frequently turns out smaller than the depreciation difference between the two boats. Sometimes it does not, and then the answer is easy.
Either way you made the call on arithmetic rather than on a headline. If the boat is used, the condition questions in my piece on engine hours matter more than the tariff does.
Send me the two boats you are torn between and I will build the comparison with you. Frank Christopher, 954 504 8367.
Current as of 10 September 2026. Tariff rates and legal authorities in this area changed repeatedly during 2026, so verify against a live source and a licensed customs broker before relying on any figure here.