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When I did that a few years ago.
I had just bought the boat and trailer in Loreto, Mexico and was transporting it back to SLC, Utah.
The boat and trailer were titled and registered in California.
All I needed to cross the borderback into the USA was;
1. notarzied statement from the owner giving permission for the transport
2. statment giving permission from the bank if they had any interest in the boat or trailer
3. Title and registration for the tow vehicle, boat and trailer
4. Proof of insurance.
5. Visa for Mexico
6. I also had a bill of sale for boat and trailer.
7. Proof of US citizenship
Hope this helps a little.
Tom
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