South Africa had favorited nation status so duties were waived. I paid no duty to bring a Voyage cat to the US. I understand that is no longer the case and duty would be due on our Leopard Cat. When you document a boat most states cross reference that data base and send you a tax bill. You then have to provide proof the boat has never been in the state to get the tax waived. NC went after me and it took a bit of paperwork to sort it out.