minecraft-assets/assets/minecraft/advancements/recipes/transportation/boat.json

{
  "parent": "minecraft:recipes/root",
  "rewards": {
    "recipes": [
      "minecraft:boat"
    ]
  },
  "criteria": {
    "entered_water": {
      "trigger": "minecraft:enter_block",
      "conditions": {
        "block": "minecraft:water"
      }
    },
    "has_the_recipe": {
      "trigger": "minecraft:recipe_unlocked",
      "conditions": {
        "recipe": "boat"
      }
    }
  },
  "requirements": [
    [
      "entered_water",
      "has_the_recipe"
    ]
  ]
}