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hi bwayno-
the 10 yr. permit is an import permit allowing you to keep your boat in mexico for 10 years (your boat is supposed to be under the care of a mexican marina or dry storage operation when you are out of the country and you must return at least once per year to the marina).
i don't know what you're referring to when you ask about a yearly boat permit. are you talking about a fishing permit for the boat?
there's a 180 day (6 month) temporary import permit that you can get for all of mexico from immigration when you enter the country as a tourist (this is done on the same permit form as your tow vehicle and must be surrendered to immigration when you exit mexico with your vehicle, boat & trailer). this is so they can verify that you have not sold the vehicle or boat in mexico without paying duties, etc.
you must pay a minimal fee for the 6 month temporary vehicle import permit with an international credit card or post a cash bond based on the value of the vehicle / boat.
if you're not going further south than guaymas in the state of sonora you can take your vehicle, boat and trailer into the country for up to six months without a temporary import permit (this part of sonora is a free zone... as far as temporary vehicle import permits go.)
you can get the 10 year permit at the customs office at the border (K-21) when you enter. no charge when i did this in 2003. or you can have the marina or dry storage operation at your destination do this for you. i see on the 2007 price list for san carlos marina that they are now charging $115 USD for this service:
http://marinasancarlos.com/images/prices.pdf
here's a website that explains these options and possibilities better than i can:
http://www.mexonline.com/boatmex.htm
i don't know what your intent is so it's hard to really answer your question precisely but i hope some of this information is helpful to you or others heading to mexico from the US with a vehicle, boat and trailer.
maybe others will add more information or correct anything that i might be wrong about or omitting here.
if you get more specific with your question as it applies to what you want to do, someone here will probably be able to advise you better about this.
-elpolvo
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