BBCHP(국적취득조건부 용선계약)방식 선박도입의 관세법상 수입 해당 여부에 대한 판결분석과 시사점

In the shipping industry, it is common for ship owners to establish SPC in tax havens, register ships under the name of SPC for flag of convenience, and for shipping companies to charter the ships and use them in the shipping industry. Bare Boat Charter with Hire Purchase (BBCHP) is widely used as a method of charter. Under BBCHP, the charterer pays the charter fee equivalent to the ship price in instalments during the charter contract period and acquires ownership of the ship at the end of the charter period. The Supreme Court has held the various aspects of BBCHP’s legal characteristics, including charter contracts as long-term installment contract, sales contract with rretained ownership, and lease of ships. The legal characteristics of BBCHP shall be determined by the terms and conditions of the relevant BBCHP contract. In particular, if applicable to“long-term installment sales contract”, the charterer is required to pay acquisition taxes. The Supreme Court found that the introduction into Korea of ships by BBCHP shall fall within the import under the Customs Act. In this regard, the charter of BBCHP should conduct import clearance. The revision of the Customs Act in 1996 lifted the burden of paying import duties by free of tariffs, but it should be noted that omitting import clearance shall be subject to punishment or penalty under the Customs Act.