None of it is required, at least on the ocean in Washington. When you cross the border on the water, you aren't required to report until you go to land (if you

None of it is required, at least on the ocean in Washington. When you cross the border on the water, you aren't required to report until you go to land (if you never set foot in Canada, but only sail through territorial waters, there is no requirement to report), at which point you must go to a specified customs dock, and present your paperwork.