A NSW Police spokesperson said emergency services were called to North Head, Moruya, just before 11am on Wednesday, February 9, following reports a boat had capsized.

"Police were told a six-metre aluminium vessel carrying three men tipped over shortly after exiting the Moruya River mouth," the spokesperson said.

"Witnesses on the break wall tossed a lifebuoy to the men, and all three were brought back to shore.

"NSW Ambulance Paramedics performed resuscitation on a 66-year-old man, however he could not be revived and died at the scene.

"The skipper, aged 67, was uninjured and taken to Moruya Hospital for mandatory testing. A third man, 36, was also uninjured."

South Coast Police and the Marine Area Command established Strike Force Barragunda to investigate the incident.

Following inquires, the 67-year-old skipper of the boat was charged with negligent/reckless navigation causing death on Thursday, April 28.

The man will appear at Moruya Local court on Friday, July 8.