Boat Customs Duty

Hello all,

I am in Mexico at the moment, on my own boat, and met a couple that are sailing down to Roatan to start a charter company.  They have dealt with a lawyer to start the business but it seems he never brought up any duty that would be charged on the boat they are sailing down to use.  I can find online that if someone were to retire to Roatan, they would be allowed one boat without paying a duty on it.  I cannot seem to find online what percentage a duty would be on a business charter boat.  If anyone has information on that, it would be greatly appreciated.