When exiting a boat in game while next to a block of land, the boat disappears. It does not appear in inventory, hand, floating nearby, stuck in the land block, or drifted away. I have tried different types of boats and biomes with the same result.
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duplicates
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I lost 3 boats this way in 15min, one wasn't even near land.
First: I was out in open water and saw a sunken ship, so I stopped above it, jumped out of the boat and dove down to look for chests. When I came back up, my boat was gone.
Second: I saw an amethyst geode and dove down to look in it. When I came back up, my boat was gone.
Third: I was approaching my local base, went right up to the land with my boat and hit spacebar to exit, and the boat disappeared immediately. I tried hitting the space I knew it had been with my axe and sword, and couldn't find it.

Hi, I am sorry your boat disappeared. This bug however was reported in the wrong project on this site, as it has nothing to do with our web services. If you are playing on mobile, console or Windows 10 Edition we are tracking these disappearances here: MCPE-108568
Exact same issue. Freaked me out a couple of times. I learned that walking far enough away from it (not calculated) the boat reappears.
Also, if a mob gets trapped in the invisible boat, you cant hit it but in the case of mobs with a ranged weapon like a bow or trident, you can still get hit.