If I have to pay duty and make a declaration on parts which are for a boat I already have a ten year permit on, where do I make this declaration? At the first border crossing on the truck rte. right at the U.S./MX. border, the next check point or at Km 21.? Can some one help clear up the confusion? thanks!
If you want to declare anything, including boat parts, you would do it at Km21--just get in the declare line (or at the first border stop if you cross elsewhere). However, I have gone over the border tens of times with boat parts (new sails, refrig, engine parts, etc) in duffle bags and never declared them. If I get a red light at the border, the officials will typically take a quick look in the trunk, and maybe open one of the duffle bags a little. The one time that I actually tried to declare some new AGM batteries (at Agua Prieta) they said don't worry about it and would not let me declare them! The bottom line: be nice, smile and all will work out!
PS The only hassles that I have ever had were on the US side coming back where there are some real robo-pricks who will tear your car up. Smiless and being nice won't get you anywhere!
