objects dropped exactly at the same moment will hit the ground (on earth) at exactly the same moment.
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To drop items, you go to your inventory, right click on the item you want to drop, then use the drop command.
x speed
press the # keys to select the items, and select an item and press backspace to drop it
To drop an item on Roblox, press the backspace button. Be aware, the thing might bounce back and get in your inventory. Try backing away while dropping it.
You have to hit the boat a few times to 'destroy' it, making it drop as a collectible item - same for Minecarts.