Are you sure this is for 2nd edition? When I check out rowboat I see that it takes 2 medium creatures to portage (carry over land) but the crew requirements are 1 pilot. A sailing ship requires 8 crew plus a pilot.
If this does go for Pathfinder 1st edition, I'd probably allow it with double goblins. Or possibly the goblins have a smaller rowboat that can be rowed by smaller creatures.