Re-Importing a Boat to the US

[BalticSea]

Hi,

I am trying to verify, if the advise at the end of this video is correct.

Situation
If a foreign build boat was imported to the US with all duties paid. The boat is registered under US flag and sold to another owner how keeps it under US flag. I understand that here no duties or import is necessary. Now, the boat is sold to a non-US resident, who imports the yacht to his home land, pays local import duties, and also registeres the yacht under the local flag.

Question
If that owner sails to the US and wants to keep his boat there for more than 12 or max. 36 months or sell it to a US citizen wanting to keep the boat permantly in the US, are import duties due a second time??