September 6, 2000, Minmetals International Freight Co., Ltd. (hereinafter referred to Minmetals Corporation) and Hainan Pearl Shipping Co., Ltd. (hereinafter referred to as the Pearl Company) signed a bareboat charter agreement, the leasing company bareboat Pearl business "Sea Chi "round, a term of 1 year + 1 year + 1 year, chosen by Minmetals. November 2000, the two sides reached agreement redelivery, Minmetals will "Hoi Chi 'round the company returned to Pearl, but Pearl Minmetals light rent arrears and other payments 3,483,887.37 yuan deposit. January 18, 2002, Minmetals made to the Ningbo Maritime Court application for maritime preservation before litigation, seizure of Pearl company requires light operating lease moored in the port of Wenzhou "Sea Chi 'round, and ordered the company to provide 4 million yuan Pearl guarantee .

(B) the referee results

January 21, 2002, the Ningbo Maritime Court ruled that permit appeal request before the Maritime Minmetals preservation and Wenzhou wickets Island LNG wharf detained "Sea Chi 'round. The investigation, "Hoi Chi" round registered as St. Vincent and 格林纳汀斯 force Tao Shipping Co., Ltd. (OCEAN LINK SHIPPING LIMITED) All 1999 August 5 Nikko leased Pearl company and handled the ship in Haikou port inspector bareboat registration of ships belong to customs supervision. "Sea Chi" rear wheel seizure, Minmetals, ship mortgagee China Shipbuilding Trading Company, ship managers Shipping Co., Ltd. Zhuhai City, Wang boat to the Ningbo Maritime Court proceedings, respectively; the crew due to unpaid labor, agreed by the captain as a representative of the prosecution to discuss wages; Haikou Customs for claim of the ship auction process, withholding relevant taxes. Minmetals and Pearl Company bareboat lease contract dispute case after the commencement of the sentence, according to Minmetals Ningbo Maritime Court's application, ruling auction "Hoi Chi" round, with 23.38 million yuan (including tax) deal. After the priority allocation of costs, state tax, shipping storage and auction costs, the balance allocated by the creditors for repayment in accordance with law.

(Iii) the typical sense

First, define the specific case of maritime claimant may apply for the seizure and auction bareboat charterer of a ship involved, the better convergence of light rent the ship seizure and auction procedures, and effectively protect the legitimate rights and interests of the maritime claimant. Second, a clear foreign vessels bareboat entry into the auction because domestic shipping, import taxes should be allocated on a priority country. "Sea Chi" is round light rent entry, subject to customs supervision of the ship, because of the court into domestic shipping auction, according to the relevant countries to pay taxes (including customs duties, value added tax and light tax levied totaling 4,762,785.75 yuan), and the sum of costs should Regarded as the "People's Republic of China Maritime Law" Article 24 "as the maritime common interests of people and pay other expenses" priority allocation. In the case of the present case properly handle multiple assignment of claims, according to the law to protect the national tax revenue, maintain customs supervision system.