It's good getting into empty boat (5)
I believe the answer is:
barge
'boat' is the definition.
(barge is a kind of boat)
'it's good getting into empty' is the wordplay.
'it's good' becomes 'g' (abbreviation).
'getting into' indicates putting letters inside.
'empty' becomes 'bare' ('bare' can be similar in meaning to 'empty').
'g' going inside 'bare' is 'BARGE'.
(Other definitions for barge that I've seen before include "Canal boat, towed along (5)" , "force" , "Push - boat" , "Bump" , "Wide, flat-bottomed boat" .)