North American kayaks are exempt from duty as part of NAFTA. I think there are far more boats going the other direction. There are a number of dealers in B.C. who will deliver a boat across the border so they don't have to charge the taxes and the U.S. customs doesn't collect the duty on these obviously new boats. I believe the same would be true in the other direction.

-- Evan

: I suspect a HIN might be of use
: if you plan to take your boat across the border, say to R2K3 for example, as
: well. I'd hate to get stopped at customs on the way back and have to pay
: duty on a boat I built, but which I couldn't prove originated in Canada.