After riding in a boat in the water for a while, I would hop out at land edge and the boat would disappear. It wouldn't be in my inventory and I couldn't click where it should be to destroy or get in. Exiting and reentering the world made the boat reappear in the water; it would disappear again after riding in it.
It didn't happen every time but enough times for me to report. I was on a realm when this happened so I'm not sure if this is realm specific.
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We're tracking this issue in MCPE-108568, so this ticket is being resolved and linked as a duplicate.
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