You can have a ring of underwater breathing that a NPC might have on him that lasts for about 3-4 hours then disentigrates.

Also you could have a NPC in an area cast underwater breathing on you for a certain price. Maybe make the spell different that the spell when cast on you gives you gills and you cannot breath well above water until it wears off?.. Just some ideas for you to snack on..

Lorthag