We have never had any problems in the past and have brought in quite of food and alcohol. We generally come in via private boat but have also done it via water taxi and ferry. Ferry increases your chances for having to pay the duty. With the private boat we have usually been told that food for consumption on the boat was exempt but have also occasionally paid a small duty depending on the mood of the agent. We have a frequent guest that prefers a brand of a beer that is not available in the BVI but readily available in the USVI so we have done this many times.