Branson's boat for sale - $5.5m

Whats the deal with *Not for sale to U.S. Residents while in U.S. Waters ?

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5 seconds and google reveals..

Why are some yachts “not for sale to US residents while in US waters”?
You will see this term next to many yachts advertised for sale or charter. Any non-USA built vessel which has never paid USA Customs duty, or a USA built vessel that has been exported and is currently foreign flagged, can not be offered for sale or charter to US citizens while in USA waters until making a formal USA entry. USA duty, assessed at 1.5% of the appraised value, is a one time taxable event. A duty free formal entry can be made if duty had previously been paid and can be proven with a receipt or a returning USA built vessel.
 
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