Our boat was built in Brazil, but I don't think it matters where outside North America it was built. The duty for any non - NA built boat is 9.5%. Pretty steep. Granted, most "general purpose" coastal cruisers are US or Canadian built, but some popular ones are not. Some Beneteau models and other French brands are still built in France, and many boats are built in the Far East.
Despite the duty, however, we still feel we got a quality boat at a decent price, including all costs, duties and taxes and would hope (perhaps naively) to list for more than the landed price should we suddenly have to sell. Not that that's in the plans....
I should also add that while I was able to reduce the duty portion as described in my previous post, a friend subsequently went through the same process while importing a Grand Banks 36 (Singapore built) and was refused the credit by the customs officer of the day. We got lucky, I guess. But it's worth a try in any case.