Aircraft on the NTSB record: Cessna U206G · serial U20604442

The intentional low altitude flight/maneuver by the pilot-in-command and his disregard of the altitude clearance with terrain resulting in the inflight collision with water during the dark night. Contributing to the accident was the lack of U.S. Customs procedures regarding the establishing of floors during training exercises at night. Findings in the accident were the pilot's intentional operation of the airplane at night during a training flight without operating the position lights contrary to U.S. Customs Service procedures, and the failure of the flightcrews tracking the airplane to notify the pilot before impact with the water.