In the latest beta, boats are "disappearing" just like in previous versions of java edition. It can only be solved by rejoining the world.
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[Mod] OcelotOnesie
Thank you for your report!
We're tracking this issue in MCPE-108568, so this ticket is being resolved and linked as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
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