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With CS yachts there are two generations. The CS 27, 33 and 36Traditional are Ray Wall designs (he started with Camper Nicholson) and these boats established CS's strong reputation. Incidentally Ray Wall later started Quanta Yachts and produced a limited number of 28 footers in the same spirit as the original CS designs. The tooling of the Quanta molds was excellent.
The 30, 34 and 36Merlin are, I believe, Tony Castro designs and while they are good boats they are quite different from the early generation CS - lighter displacement and more modern designs, probably a bit quicker but likely not as rugged. In later years I believe CS moved their operations to Costa Rica, but do not know if that impacted their build quality at all.
It's true under NAFTA that there is no duty paid on boats that are North American built, going either way across the border. Local and federal taxes, if applicable, are due (at least on the Canadian side)
A thing to keep in mind when cross-border shopping is that many early Beneteaus, Jeanneaus etc were built in France, many boats were built in Taiwan and other offshore locations. These boats WOULD be subject to duties if imported, even if duties were already paid in the original country of importation.
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