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The following was copied directly from official sites and was current at the time,
but may  not be complete and is subject to change.

US Pleasure Boat Reporting Requirements
From http://www.cbp.gov/xp/cgov/travel/pleasure_boats/boats/pleasure_boat_overview.xml

Pursuant to 19 CFR 4.2, operators of small pleasure vessels, arriving in the United States from a foreign port or place to include any vessel which has visited a hovering vessel or received merchandise outside the territorial sea, are required to report their arrival to CBP immediately

The master of the vessel reports their arrival at the nearest Customs facility or such other place as the Secretary may prescribe by regulations. These reports are tracked in the Pleasure Boat Reporting System. Pursuant to 8 CFR 235.1, an application to lawfully enter the United States must be made in person to a CBP officer at a U.S. port-of-entry when the port is open for inspection.

Reporting Requirements
CBP has designated specific reporting locations within the Field Offices that are staffed during boating season for pleasure boats to report their arrival and be inspected by CBP. The master of the boat must report to CBP telephonically and be directed to the nearest Port of Entry to satisfy the face-to-face requirement, or report to the nearest designated reporting location along with the boatís passengers for inspection.

Exceptions to Face-to-Face reporting to CBP
Alternative Inspection Systems (AIS) satisfy the boat operatorís legal requirement to report for face-to-face inspection in accordance with 8 CFR 235.1, but boaters must still phone in their arrival to satisfy 19 USC 1433.

There are four exceptions to the face-to-face inspection at a designated reporting location, NEXUS, Canadian Border Boat Landing Permit (I-68), Outlying Area Reporting Stations (OARS), and the Local Boater Option (Miami, Tampa, and San Juan). Participation in any of the programs does not preclude the requirement for physical report upon request by U.S. Customs and Border Protection.

Any small pleasure vessel leaving a United States port into international or foreign waters, without a call at a foreign port, does not satisfy the foreign departure requirement. Therefore, certain fishing vessels, cruises to nowhere, or any vessel that leaves from a United States port and returns without calling a foreign port or place, has not departed the United States.

Designated Ports of Inspection
Arrivals may be made at any of the locations below. Call the phone number of the location nearest to your arrival location in advance of your arrival to report and receive specific instructions.

Friday Harbor, WA
271 Front Street
Friday Harbor, WA 98250
(360) 378-2080

Roche Harbor, WA
195 Reuben Memorial Drive
Roche Harbor, WA 98250
(360) 378-2080

Point Roberts, WA
50 Tyee Drive
Point Roberts, WA 98230
(360) 945-2314 or (360) 945-5211

Anacortes, WA
1019 Q Avenue
Suite F
Anacortes, WA 98221
(360) 293-2331

Port Angeles, WA
138 West First Street
Suite 204
Port Angeles, WA 98362
(360) 457-4311

Northeastern Washington Waters - The Oroville Washington Port of Entry is the only port of entry in Northeastern Washington that accommodates the clearance of private boats arriving in the United States on the water. Additionally, only boaters with a NEXUS Card or I-68 will be cleared on the water at Oroville.

Oroville, WA
33643 Hwy 97
Oroville, WA 98844
(509) 476-2955

The following was copied directly from official sites and was current at the time,
but may  not be complete and is subject to change.

Entering Canada - Reporting Requirements

- Home | Greeting | Features | Specs | Video | Marina | Cruising | Adventures -
- Forward Cabin | Saloon | Aft Cabins | Sails | Cockpit | Enclosure | On deck -
 - Plotter and Radar | Marine Head | Refue
lling | Seacocks| Engine | Batteries | Dinghy | Anchoring -
- Inventory | Manuals | US/Canada Border | Winter | Thoughts | Troubleshooting -