The movie's comedic point is to target intolerance, vulgarity, and classism/racism, which are revealed as Borat interacts with regular U.S. citizens. Borat's own misogynistic, socially unacceptable behavior is all part of his act.
Broad, slapsticky violence (wrestling, etc.); Borat commends the United States' military actions in Iraq; a horse falls down; a bear roars at children and scares them.
Frequent body parts on display (cleavage, men and women in underwear or naked); Borat calls a 900 sex line (nothing explicit); verbal references to sex acts ("sexy time," offers to buy women on the street) and body parts ("vagina," "c--k," "hair from pubis"); allusions to homosexual acts ("rubber fist in my anus"); a prolonged scene in which Borat and Azamat wrestle, naked (penises are blocked out, but scrotums are explicitly set in each other's faces); frequent sexual slang and conversation (Borat's misogyny is a running joke); Borat has a date with a prostitute (pretty tame, but mention of paying for sex); references to a car being a "p---y magnet" photos show Borat's son's penis, full frontal.
Some profanity, including "f--k," "s--t," "ass," "c--k," and "son of a bitch," plus occasional colorful phrases ("Eat my t-ts").
Devotion to all things Baywatch. Borat appreciates the materialism and luxury of the United States, as compared to his run-down village in Kazakhstan.
Drinking, references to drugs.