That’s not what I was told when I looked at bringing my current boat to the US. I will check again because it would save almost 5000. If that is the case however why would anyone ever pay the tax? It’s quick, easy and cheap to document a boat.
Quick google search:
As the majority of the yachts we sell are built outside of the US an import duty of 1.5% of the yacht’s value, based on the sales price, will be due when it reaches US waters. US waters include the territory of Puerto Rico, but not the USVI.

A boat can be registered or US Coast Guard documented yet never have been to US waters. Therefore import duty would still be due.

Sales tax is due to your local state, and is based on the value of the sale.

We recommend the use of an import agent to streamline the process with US customs for the import duty payment. Contact an agent for referrals.

I think we have crossed wires over the fact the duty is not required to be paid if the yacht will only be in the USVI.