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Very common. Depends of course if the vessel will leave again within a certain time frame, but even within states in the USA, GST is different. Buy a boat in South Carolina, USA, flat rate of $500. Move it to Florida for more than 90 days, 6.25% of the sale price. Minus the $500.I believe down here in Oz you not only get to pay GST at 10% on any goods over the threshold, but also on the cost of importing the goods, including shipping and customs agents fees. Stories going around about a boat owner who motored a large boat in from overseas. Customs stung him for GST on the cost of the boat and on the diesel used to get it too Australia. Could be an urban myth, but then again maybe not