Travelling over the border with your SUP or Sailboat (and probably your kite gear too)

I came across this interesting post (below) in one of the groups I follow on Facebook.  Basically if you travel to the US or overseas with your watersports gear you need to declare it before crossing the border otherwise they will assume you bought it in the US or abroad and charge you customs and duty and tax on the way back.  As an importer of boats and gear I can tell you those fees add up to alot!  Something to keep in mind when you travel over the border whether for fun or for competitions.  Thanks to the poster for this great piece of advice.

If y​ou are crossing the U.S./Canada border with a board or a boat, things are going to get tougher, especially if you are carrying someone else's stuff. Please see below.
Boat Transportation into the USA 
It has come to our attention that the Canadian Border Agency and US immigration are getting stricter on their import/export rules, regulations and monitoring. As such, Canoe Kayak Canada would like to provide the following information on the movement of boats into and out of the US.
As a precaution, we would like to provide the details to cross the border with the necessary documentation to avoid any issues with border control. The National Team will now be following these recommendations when transporting boats to and from the US and recommend that clubs, provinces and athletes do the same.
Planning your journey
Personally Transporting Individual Boats
If you are transporting your boat on the rooftop of your vehicle, you are advised to pull-in to border control on your way into the United States and get a Certificate of Export/Origin.
This document is free of charge and should travel with your boat for the return to Canada.
This certificate acts as proof that your boat originated in Canada and therefore is not subject to importation fees.
Small Trailers or someone else transporting Individual Boat(s)
If towing a small trailer or rooftop with a boat that is not your own, it is recommended to call the border you will be crossing and ask for clarification on requirements (list of borders and contact details – here ). The most recent information we have received outlines the following options:
Option 1 – form from each athlete
1. Each athlete should complete a Declaration for Free Entry of Unaccompanied Articles (form 3299 ) from the Department of Homeland Security – for help completing this form click here . 
2. Each athlete should also provide the driver with a letter of permission for that driver to transport their boat into and out of the USA – please refer to the attached appendix of this memo for a draft letter that can be used for this purpose. 
3. The driver of the boats should have these forms and letters in their possession at border control and have US Immigrations complete the 3299 form for each boat.
Option 2 - Commercial Entry through a broker
1. Contact a broker - a list of brokers for each port of entry can be found here . 
2. The broker will walk you through requirements and paperwork.
Option 3 – Carnet
See information below for large trailers.
Large Trailers
In order to avoid long waits at the border and having to complete multiple Certificates of Export, it is recommended to have a manifest for travel with many boats.
The Manifest (Carnet) is applied for through the Canadian Chamber of Commerce and step-by-step guide on how to apply can be found here: http://www.chamber.ca/carnet/how-to-apply-for-a-carnet/
The Security Guarantee can be applied for with Trisura; https://secure.trisura.com/ccc/login.aspx
We hope this information is useful, should you have any questions on the transport of your boat(s) into and out of the US from Canada please contact the Canada Border Services Agency or Homeland Security .