I don't know anything about federal import tax, but I can tell you most states will charge you a tax if you move from BVI to your state. I don't know if that applies to USVI....as it is not a state and seems to have some sort of duty free zone status. We purchased our boats abroad and imported directly to BVI. No tax. But, as soon as we registered with the USCG, our state (CA) came knocking with their hand out. As we did not bring the boat to CA, no tax due, although you have to jump through the hoops to prove it is not located in CA.