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People's Republic Of China For Customs Administrative Reconsideration Measures Of 2014 (Revised)

Original Language Title: 中华人民共和国海关行政复议办法(2014年修正本)

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People's Republic of China for customs administrative reconsideration measures of 2014 (revised)

    (September 25, 2007, the General Administration of Customs released March 13, 2014, the General Administration of Customs announced order No. 218, 166th, since as of the date of promulgation of the decision of the customs regulations on the part of the amendment) Chapter I General provisions

    First article to specification customs administrative reconsideration, play administrative reconsideration system in solution administrative dispute, and construction rule of law customs, and building Socialist harmony social in the of role, according to People's Republic of China administrative reconsideration method (following referred to administrative reconsideration method), and People's Republic of China Customs method (following referred to customs method) and People's Republic of China administrative reconsideration method implementation Ordinance (following referred to administrative reconsideration method implementation Ordinance) of provides, developed this approach.

    A citizen, legal person or other organizations considered that violations of their legitimate rights and interests of a specific administrative act to submit to the Customs the customs administrative reconsideration customs administrative reconsideration matters and procedures apply.

    Article III administrative reconsideration of the Customs authorities at all levels should conscientiously fulfill duties of administrative reconsideration, led and supported the work of the Customs and Excise Department in charge of Legal Affairs Agency (hereinafter referred to as administrative reconsideration of the Customs Agency) in accordance with the law on administrative reconsideration matters, in accordance with the relevant provisions with transfers, enrichment, full-time administrative review personnel, provide financial security for administrative reconsideration of work, guarantee the outstanding ability of administrative reconsideration of the customs bodies commensurate with the task.

Fourth administrative reconsideration of the customs bodies shall perform the following duties:

(A) accepts an application for administrative reconsideration;

(B) evidence from relevant organizations and researchers, access to documents and information on administrative reconsideration hearings;

(C) review the specific administrative act has been applying for administrative reconsideration is legal and appropriate, formulation of administrative review decisions, preside over the administrative reconsideration, mediation, review and permit the reconciliation of administrative reconsideration;

(D) customs administrative compensation matters;

(E) in accordance with the provisions of administrative reconsideration law of the 33rd, customs decided by the administrative reconsideration law enforcement matters or the people's Court for compulsory execution;

(Vi) processing or transfer made by the applicant in accordance with article 31st of this approach to review application of the relevant provisions;

(VII) guidance, supervises the work of administrative reconsideration of the customs, in accordance with the provisions of reconsideration;

(VIII) to subordinate customs and its departments and employees in violation of administrative reconsideration law, implementation of the administrative reconsideration law regulations and acts in accordance with the provisions of this regulation of the competence and the procedure for handling proposals;

(IX) get the specific administrative act or refuses to accept the organization handling the customs administrative litigation litigation matters;

(J) administrative review, administrative litigation, administrative cases on compensation for statistical and record-keeping matters;

(11) to study the problems found in the administrative review process and make recommendations to the relevant authorities and departments in a timely manner, significant problems in time to report to the administrative reconsideration organ;

    (12) other matters relating to the work of the administrative review.

Article fifth full-time staff working in the administrative reconsideration of the Customs (hereinafter referred to as administrative review officers) shall meet the following conditions:

(A) have civil servant status;

(B) have fine political and professional quality;

(C) graduated from the law college graduate or non-law majors in colleges and universities with professional legal knowledge;

(D) engage in customs work more than 2 years;

(E) the warrant issued by the General Administration of Customs examination the test.

    Administrative reconsideration of the Customs authorities at all levels should be supported and encouraged to sit for the national judicial examination of administrative reconsideration; solicitor or legal profession qualification customs staff will be given priority as administrative review officer.

Sixth administrative review officers shall enjoy the following rights:

(A) shall perform the duties of administrative review is protected by law;

(B) access to carry out their duties should have conditions of work;

(C) advise on administrative reconsideration of work;

(D) participate in training;

(E) the laws, administrative regulations and other rights prescribed in the customs rules.

Administrative review officers shall perform the following obligations:

(A) strict compliance with the Constitution and the law;

(B) on the basis of the facts and take law as the criterion in conducting administrative reconsideration cases;

(C) dedicated, conscientious, honest, impartial;

(D) shall safeguard the legitimate rights and interests of the participants in the administrative review;

(E) keep state secrets, business secrets and customs work secret and individual privacy;

(Vi) safeguarding national interests, public interests, maintaining the lawful rights and interests of citizens, legal persons or other organizations;

    (G) laws, administrative regulations, and other obligations prescribed in the customs rules.

    Seventh administrative reconsideration of the customs authority to perform the administrative duty of reconsideration shall follow the principles of lawfulness, fair, open, timely, convenient, and adhere to the law and mistakes must be corrected to ensure correct implementation of laws, administrative regulations and Department rules.

Article eighth administrative reconsideration of the Customs authorities shall, through bulletin boards, bulletin boards, custom portals and other forms of access, made the Customs jurisdiction of the scope of administrative reconsideration cases, acceptance conditions, an application for administrative reconsideration of style, the administrative review proceedings on cases and decided to implement procedures of administrative reconsideration matters.

Administrative reconsideration of the Customs authorities shall establish and publish administrative reconsideration cases handled by the query mechanism to help applicants, third parties timely understanding and its administrative review information related to rights and obligations.

    Administrative reconsideration of the customs bodies shall be the applicant, the third man on the administrative reconsideration is admissible, ways of hearing and deadline, the giving of reasons for administrative reconsideration decision and basis, implementation of the decisions of administrative reconsideration questions of administrative reconsideration matters to be explained.

    Chapter II scope of administrative reconsideration of the customs

The Nineth under any of the following circumstances, citizens, legal persons or other organizations may apply to the customs administrative review:

(A) warning to the Customs fines, confiscation of the cargo, the goods, means of transport and special equipment, recovery cannot confiscate the cargo, the goods, the transport means an amount of money, confiscate the illegal income, suspended business, revocation of registration, and the other refuses to accept the decision on administrative penalty;

(B) the collection of the goods concerned to the customs, goods, illegal income, means of transportation, special equipment is dissatisfied with a decision;

(C) the restriction of personal freedom to the customs administrative coercive measures against;

(D) detain the goods to customs, the goods, means of transport, accounting books, documents or other property, hold on the import and export of goods, books, documents, refuses to accept the administrative coercive measures;

(E) to guarantee the specific administrative act undertaken by the customs;

(Vi) not satisfied with the enforcement measures taken by the customs;

(G) Customs identify the taxpayer, determination of customs value, commodity classification, determining the origin, the applicable tax rates or exchange rates, reduced or exempted taxes, tax, tax rebate, collect a late fee, determine the levy and determine the place of tax and other related taxes imposed on behalf of a specific administrative act dispute (hereinafter referred to as tax disputes);

(VIII) that meets the statutory requirements, apply for customs administrative licensing items or items requiring administrative approval, the Department is not in accordance with the law;

(I) Customs on transportation tools and places, refuses to accept the inspection of goods, articles or other regulatory measures;

(J) ordered to return or to the Customs shall not be released, ordered corrective action, ordering the demolition and selling administrative decision;

(11) the decision of the customs inspection or any other inspection of specific administrative acts;

(12) the enterprise to customs classification decision and refuses to accept the management measures in accordance with the classification decisions;

(13) that Customs is not intellectual property protection under law, or refuses to accept the customs of intellectual property protection measures;

(14) that customs did not accept the customs declaration, release and customs formalities according to law;

(15) Customs and illegal surcharges or other fees charged, and for the fulfilment of other obligations;

(16) that the Department does not have law to protect personal rights, property rights, statutory duties;

(17) that customs in specific administrative acts of Government information disclosure work violations of their legitimate rights and interests;

(18) that the customs of other violations of the legitimate rights and interests of a specific administrative act.

    The preceding paragraph (VII) provision of tax controversy matters, citizens, legal persons or other organizations should be based on the provisions of the Customs Act to the administrative reconsideration of the customs authority may apply for administrative reconsideration, refuses to accept the decision on administrative reconsideration of the customs, then filed a suit before the administrative litigation.

    The tenth article customs staff appeal against the disposition or other personnel decisions to the customs in accordance with the relevant laws and administrative regulations of the, these procedures do not apply.

    Chapter III applications for administrative reconsideration of the customs

    Section I the applicant and the third party

    11th in accordance with this Regulation may apply for administrative reconsideration of a citizen, legal person or other organization are the administrative reconsideration of the Customs applicant.

    12th Strip citizens of the right to apply for administrative reconsideration, his near relatives may apply for administrative reconsideration.

13th right to termination of legal persons or other organizations may apply for administrative reconsideration, under the rights of citizens, legal persons or other organizations may apply for administrative reconsideration.

    Legal persons or other organizations to implement customs law after the merger, Division or reorganization, customs as the legal person or organization, as the Parties shall receive administrative punishments and as to his rights and obligations of the legal person, organization of the person subjected to execution, the person can apply for administrative reconsideration in their own name.

During the 14th administrative reconsideration, administrative reconsideration of the customs bodies other than the applicant of the citizens, legal persons or other organizations are examined and have an interest in the specific administrative act, it shall notify it as a third party to the administrative review. During the administrative review, applicants other than the citizens, legal persons or other organizations examined customs have a stake in a specific administrative act, may apply to the administrative reconsideration of the customs body as a third party to the administrative review.

As a third party to the administrative review of the application, it should be examined customs have a stake in a specific administrative act burden of proof.

Notice or consent, third party administration for reconsideration, shall draw up a notice of the third party to the administrative review, served on a third person.

    Does not participate in the administrative reconsideration of the third party, without prejudice to the administrative review hearing of the case.

15th the applicant, the third party may appoint 1 or 2 agents to participate in the administrative review. Entrusts an agent to participate in the administrative reconsideration, administrative reconsideration of the customs agencies submit a power of attorney should be.

Letter of authorization shall contain the following particulars:

(A) the name or the name of the delegate, the client is a legal entity or other organization, and shall set forth the name of the legal representative or principal responsible person, position;

(B) the agent name, sex, age, occupation, address and postal code;

(C) the matters entrusted and the Agency;

(D) the agent to initiate, change, withdraw an application for administrative reconsideration, participating in mediation in administrative reconsideration, administrative reconsideration of reconciliation, participation in the administrative review hearing, to submit evidence, receiving administrative review of legal instruments, such as delegate permissions;

(E) principal signature date and the principal. Citizens in special cases, it is not written, oral delegate.

Citizens commissioned by oral, administrative reconsideration of the customs bodies shall verify and record the volume.

    Rescission or change of applicants, third parties, shall make a written report on administrative reconsideration of the customs body.

    Section II of the respondent and the administrative reconsideration organ

    16th the citizens, legal persons or other organizations to the specific administrative act undertaken to customs in accordance with this Regulation may apply for administrative reconsideration, the customs of a specific administrative act is to be made to the applicant.

17th on the specific administrative act undertaken by the customs, custom made to the specific administrative act apply for administrative reconsideration on the level of customs.

    Specific administrative acts to the General Administration of customs, administrative reconsideration application to the General Administration of customs.

    18th two more common specific administrative acts on behalf of, in specific administrative act of the Department for joint applicants, to the common level of Customs may apply for administrative reconsideration.

The 19th article customs jointly with other administrative bodies to formulate specific administrative acts on behalf of, customs and other administrative authorities for joint applicants, to customs and other common administrative organ at a higher level of the administrative authority applying for administrative reconsideration.

    Applicants for customs and other sector specific administrative acts of the State Council, to the General Administration of customs or other departments under the State Council an application for administrative reconsideration, by the General Administration of customs and other departments under the State Council made a decision.

20th in accordance with provisions of laws and administrative regulations, or the customs rules, lower customs superior customs approval is specific administrative acts in their own name in order to make superiors approved by Customs for the respondent.

    According to provisions of the customs legislation and related administrative regulations, customs regulations, authorized by subordinate customs chiefs or its authorized subordination customs and Excise was made with the approval of a specific administrative act, with customs as the respondent.

    Agency of the article 21st of the Customs authorities, organs or other tissue, laws or administrative regulations authorized, external to formulate specific administrative acts in their own name, to the Customs for the respondent, to the upper-level customs officers may apply for administrative reconsideration of the customs.

    Section III application for administrative reconsideration period

22nd the customs of the citizens, legal persons or other organizations to a specific administrative act, apply for administrative reconsideration should be informed of their rights, term of application for administrative reconsideration and the administrative review.

    In accordance with the provisions of laws and administrative regulations, or the customs rules, lower customs superior customs approval is specific administrative acts in their own name, to inform superiors approved by customs as the respondent and the corresponding administrative reconsideration organs.

The 23rd citizens, legal persons or other organizations considered that the customs violations of their legitimate rights and interests of a specific administrative act, can know the specific administrative act for administrative reconsideration within 60 days from the date of application.

Administrative reconsideration period stipulated in the preceding paragraph in accordance with the following provisions:

(A) the specific administrative act, from the date on which the specific administrative act;

(B) set forth the legal instruments directly to a specific administrative act, from the date on which the person signed for;

(C) set forth the specific administrative act, detains served on the legal instruments, since service and witness in the endorsement on the certificate of service retention calculated from the day of service;

(D) the legal instruments set forth the specific administrative act may be served by post, since the addressee at the date of receipt on the postal receipt; no postal receipt, since the addressee on the date of signature on the delivery receipt;

(E) specific administrative action through informed by notice served on the person in accordance with law, counted from the date of expiration of the time provided notice;

(Vi) the applicant make specific administrative acts were not informed when the citizens, legal person or other organization, afterthought told, citizens, legal persons or other organizations receive the supplement to inform date of notification;

(G) when making a specific administrative act the respondent failed to inform concerned citizens, legal persons or other organizations, but there is evidence to prove that the citizens, legal persons or other organizations to know the specific administrative act, since the evidence prove that it knows the specific date on which the administrative act.

Has the status of a specific administrative act, from the date on which the specific administrative act ended.

Makes a specific administrative act, that shall be to the citizens, legal persons or other organizations was not delivered by the service of legal documents, as a concerned citizen, legal person or other organization does not know the specific administrative act.

    Applicant delays due to force majeure or other just cause of statutory application period, barriers continue to run from the date of the application period.

24th a citizen, legal person or other organization fails to perform the statutory duties of customs, in accordance with the first paragraph of this article Nineth (VIII), (16) provisions may apply for administrative reconsideration, administrative reconsideration application period calculated in accordance with the following provisions:

(A) the duration of duty laws, administrative regulations or customs rules specified, calculated from the date of expiration of the time limit for performance under;

(B) the duties of the term is not clearly defined, since customs received from citizens, legal persons or other organizations for the fulfilment of duties calculated from the application at least 60 days.

    Citizens, legal persons or other organizations in an emergency request customs to protect personal rights, property rights, statutory duties, Customs does not comply in a timely manner, an application for administrative reconsideration period is not subject to the provisions of the preceding paragraph.

    25th article this approach Nineth article first paragraph subsection (seven) items provides of tax dispute matters, applicants without administrative reconsideration directly to court filed administrative litigation of, Court Law dismissed Hou applicants again to customs application administrative reconsideration of, from applicants prosecution of day up to court dismissed of legal instruments entered into force of day check of during not calculation in application administrative reconsideration of term within, but Customs made about specific administrative behavior Shi has told applicants should first by customs administrative reconsideration of except.

    Fourth administrative review submission of applications for

26th the applicant may apply for administrative reconsideration in writing, can be submitted in person, by post, fax, e-mail or any other means to submit application for administrative reconsideration.

    Administrative reconsideration of the Customs authorities shall, through customs bulletins, Internet portals open for application for administrative reconsideration addresses, fax numbers, email addresses on the Internet to help applicants to select a different way of writing.

The 27th applicant may apply for administrative reconsideration in writing, shall set forth the following in the application for administrative reconsideration:

(A) the basic situation of the applicant, including: citizens ' names, gender, age, work, residence, identity card number, zip code, legal person or other organization names, addresses, postal code and name of the legal representative or principal responsible person, position;

(B) the name of the applicant;

(C) requests for administrative review, the main facts and reasons may apply for administrative reconsideration;

(D) the applicant's signature or seal;

    (E) the date of application for administrative reconsideration.

    28th the applicant orally may apply for administrative reconsideration, administrative reconsideration of the customs bodies shall, in accordance with the provisions of article 27th content, making the administrative reconsideration application record of the applicant on the spot check or read to the applicant, and by its signature.

29th under any of the following circumstances, the applicant shall provide appropriate documentation:

(A) that the applicant fails to perform the statutory duties of, had applied to be provided to the applicant to perform the statutory duties of supporting documents;

(B) when I present my Administration application for administrative reconsideration of the application, provide proof of the damage caused by the specific administrative act against material;

(C) belongs to the 23rd fifth paragraph these measures, provide documentation of force majeure or if there are other legitimate reasons;

    (D) the laws, administrative regulations, require the applicant to provide documentary evidence of the other.

Article 30th staggered when applicants apply for administrative reconsideration of the applicant, change of administrative reconsideration of the customs body shall inform the applicant on the respondent.

    Change of the applicant was not included in the administrative review hearing during the term of the applicant.

31st the applicant believes the customs of illegal specific administrative act on the basis of provisions, provisions of articles can be based on the administrative reconsideration law of the seventh, in conjunction with the specific administrative act may apply for administrative reconsideration proposed a review of the provisions apply.

    On specific administrative act of the applicant filed an application for administrative reconsideration of fashion do not know the specific administrative act on the basis of provisions of administrative reconsideration of the Customs authorities for administrative review before a decision is made.

    Chapter fourth administrative reconsideration of the Customs acceptance Article 32nd administrative reconsideration of the customs body after receipt of an application for administrative reconsideration should be reviewed in the 5th.

An application for administrative reconsideration in accordance with the following provisions, should be admissible:

(A) applicants with clear and consistent with the provisions of the respondent;

(B) the applicant has an interest in the specific administrative act;

(C) specific administrative review request and justification;

(D) the official application is filed within the time limit;

(V) belongs to the first paragraph of this article Nineth scope of administrative reconsideration;

(Vi) belongs to receive an application for administrative reconsideration of administrative reconsideration of the customs body's area of responsibility;

(VII) other administrative reconsideration organs has not been accepting an application for the same administrative review, the people's courts have not accepted the same administrative proceedings in respect of the same facts. Meet decided to accept an application for administrative reconsideration of the provisions of the preceding paragraph, shall draw up a notice of an application for administrative reconsideration of the admissibility and the administrative review replies notification of applicant and respondent, respectively. The administrative reconsideration request acceptance notice shall specify the processing time, collegiate or trial personnel, advise the applicant apply for the withdrawal and to apply for the right to hold a hearing.

The administrative reconsideration shall set forth the admissibility of the notice of response dates, submission requirements, and the collegiate officer or case officer inform the applicant the right to apply for the withdrawal. Does not meet the provisions of the first paragraph of this article decided to reject the complaint, shall make a written decision on the administrative reconsideration application as inadmissible, and delivered to the applicant.

    Book of the applications for inadmissibility decisions of administrative reconsideration shall set forth the inadmissible reason and legal basis, advise the applicant claimed by other means. 33rd administrative reconsideration application materials are incomplete or unclear, administrative reconsideration of the Customs Agency from the date of receipt of the application for administrative reconsideration 5th corrections by notice in writing to the applicant.

Correction notice shall contain the following particulars:

(A) amendment of administrative reconsideration applications require specific content;

(B) the need to supplement relevant documents the specific types and objects;

(C) the correction period. The applicant shall from the date of receipt of the corrections on the administrative reconsideration of the customs agency within 10th requires corrections of material submitted.

Correct application materials used are not included in the administrative review hearing expires. Applicant fails to rectify without good reason, be deemed a waiver of administrative reconsideration.

    Applicants are entitled to within the time limit stipulated in this article 23rd resubmitted an application for administrative reconsideration.

34th the applicant by fax, e-mail, to submit their application for administrative reconsideration, documentary, administrative reconsideration of the customs bodies shall not be submitted in its original grounds to refuse treatment.

    Administrative reconsideration of the customs bodies accepted the applicant by fax, e-mail, made after an application for administrative reconsideration, and shall inform the applicant of receipt of the administrative review request notice of acceptance within 10th of submitting original copies of related materials.

Present measures stipulated in article 35th, and belongs to the administrative reconsideration of the Customs accept applications, from the date it received administrative reconsideration of the customs bodies shall be accepted.

    Customs administrative reconsideration institutions received administrative reconsideration application of date, belongs to applicants face to face submitted of, by customs administrative reconsideration institutions handling people in applications Shang indicate received date, and by submitted people signed confirmed; belongs to directly from post channel charged or other units, and sector turned to of, by customs administrative reconsideration institutions sign confirmed; belongs to applicants to fax or e-mail way submitted of, to customs administrative reconsideration institutions received fax of day or customs Internet e-mail system records of received pieces date for associate. Article 36th in line with these measures, but does not belong to the administrative reconsideration of the Customs shall be transmitted during the period under review the administrative reconsideration of the customs authority that has jurisdiction, and inform the applicant.

    Verbal, shall inform the relevant records, and referred to the signature or seal of the applicant on the spot confirmed; writing, administrative reconsideration notice shall be made and delivered to the applicant. The 37th claimant in respect of the same matter to two or more competent may apply for administrative reconsideration of the customs, first receives an application for administrative reconsideration of the Customs to accept and receive an application for administrative reconsideration from the receipt of an application for administrative reconsideration of the customs in the 10th consultation through consultation, which specifies the accepted customs of the common customs at a higher level in the 10th.

    Consultation to determine or specify the complaint by customs in time are not included in the administrative review hearing the term. 38th article applicants law proposed administrative reconsideration application, customs administrative reconsideration organ no due reason not accepted of, Shang level customs can according to applicants of application or according to terms first urged its accepted; by urged still not accepted of, should ordered its deadline accepted, and making ordered accepted administrative reconsideration application notice; necessary Shi, Shang level customs also can directly accepted, and making directly accepted administrative reconsideration application notice, served applicants and original customs administrative reconsideration organ.

    Department review found administrative reconsideration of the Customs authorities at a higher level shall not accept an application for administrative reconsideration of the decision in accordance with the rules, it should be explained to the applicant.

39th article of the following circumstances are not considered applying for administrative reconsideration, administrative reconsideration of the Customs authorities shall reply, or you can go by other authority and inform the applicant of:

(A) the individual violations of customs staff report, complaint or appeal against Customs staff's attitude and work style;

(B) customs operational policy, operation systems, practices and procedures for objections;

(C) the objection to Customs work efficiency;

(D) on administrative sanctions, findings of fact, the applicable law and the punishment decided there was no objection, cannot withstand the requested relief only because of punishment;

(E) customs administrative act is involved, and only disagrees with the customs regulations and other normative documents;

    (F) request to answer legal, the administrative rules and regulations. 40th administrative reconsideration period does not stop execution of specific administrative acts but one of the circumstances prescribed in the administrative reconsideration law of the 21st, you can stop the execution.

    Suspension of execution is decided, it shall make a written decision on the specific administrative act execution stops, and served on the applicant, the respondent and the third party.

The 41st under any of the following circumstances, administrative reconsideration of the Customs authorities may decide to join, and a date of application for administrative reconsideration as formal acceptance date:

(A) two or more applicants for the same specific administrative act to the administrative reconsideration of the Customs the customs authority may apply for administrative reconsideration;

    (B) the Customs Department of the same applicant for the same number of the same type or associated with specific administrative act to the administrative reconsideration of the customs authority may apply for administrative reconsideration.

    Fifth chapter administrative reconsideration of the customs proceedings and decisions

    Section I administrative review responses

    42nd administrative reconsideration of the customs body shall accept an application for administrative reconsideration within 7th day of, will make a written copy of the application for administrative reconsideration or administrative reconsideration request copies and copies of the evidence submitted by the applicant, the relevant material sent by the applicant.

Article 43rd the applicant shall receive a copy of the application or from the date of application copies of transcripts of administrative review in the 10th, the administrative review to the administrative reconsideration of the customs bodies answer book, and had to make a specific administrative act evidence, evidence and other relevant material.

The administrative reconsideration of reply shall contain the following:

(A) the name and address of the applicant, name and title of legal representative;

(B) the applicant made specific administrative acts facts, evidence, justification and legal basis;

(C) the applicant an application for administrative reconsideration request, facts and reasons to reply one by one and the necessary burden of proof;

(D) of the specific administrative act to maintain, change, revoke or confirm the illegal, it is recommended that rejected an application for administrative reconsideration, administrative review responses such as mediation;

(E) response time.

The administrative reconsideration shall bear the seal of the applicant in his reply.

    Being relevant evidence submitted by the applicant, grounds, and other related materials should be bound into volumes according to regulations.

    44th article customs administrative reconsideration should be submitted upon receipt of the respondent's reply within 7th day of administrative reconsideration, administrative review send a copy of the reply of the applicant.

Article 45th reply by the respondent in cases of administrative reconsideration institutions responsible for Legal Affairs is in charge.

    Specific administrative acts to the General Administration of customs to apply for administrative reconsideration of the customs, hosted by the original specific administrative act in matters relating to departments or institutions specifically responsible for the submission of the written answers, and had to make a specific administrative act evidence, evidence and other relevant material.

    Section II administrative review hearing 46th article customs administrative review cases collegiate system for trial. Collegiate staff for not less than 3 persons singular.

Collegiate officer designated by the heads of administrative reconsideration of the customs administrative review personnel or administrative reconsideration of the Customs offices appointed or invited other competent officers. Collegiate staff must not the respondent belongs.

Specific administrative acts to the General Administration of customs to apply for administrative reconsideration of the customs, the original specific administrative acts may not serve as a collegiate Department in charge of personnel staff.

    Clear facts and case is simpler and less controversial cases of administrative reconsideration of the customs, with or without the application of collegiality, but should consist of 2 or more persons to participate in proceedings of administrative reconsideration.

47th administrative reconsideration of the Customs head shall designate an administrative reconsideration as presiding, specifically responsible for the review of the administrative review the facts of the case and the facts of authenticity and accuracy of applicable law to bear the main responsibility.

    Collegiate officer shall, in accordance with the facts as found by the reconsideration, based on the provisions of the relevant laws, administrative regulations and Department rules, collegiate views put forward, and the collegial opinion is right.

48th applicant, respondent or third party considers that the collegiate officer or case officer has an interest in the case or if there are other relationships may affect the impartiality of administrative review cases before, you can apply for collegiate officer or case officer to avoid, and shall state the reason. Collegiate officer or case officer that his relationship with has an interest in the case or if there are other, shall take the initiative to apply for withdrawal.

Head of administrative reconsideration of the Customs Agency also may direct the collegiate officer or case officer to avoid. Administrative reconsideration avoidance decided by the administrative reconsideration of the Customs Heads of persons.
Withdrawal of the head of administrative reconsideration of the Customs Agency decided by the administrative reconsideration of the Customs authorities in charge.

    49th administrative review cases before the administrative reconsideration of the customs bodies to the relevant organizations and personnel to investigate the situation, listen to the views of the applicant and the respondent and the third party; administrative reconsideration of the Customs authorities may, when necessary, field investigations and verify evidence; facts are clear, the case is simpler and less controversial cases, can take the form of written examination for trial.

50th administrative reconsideration of the customs bodies to the relevant organizations and personnel survey to obtain evidence, can read, copy, or obtain the relevant documents and information to the relevant persons for questioning. When the investigation, administrative review shall be not less than 2, and should take the initiative to produce the warrant concerned.

Units and personnel under investigation shall coordinate with the administrative reconsideration of work, shall not be denied or obstructed.

    Investigations, listen a record shall be kept and signed by both the survey and administrative review personnel confirm. During the 51st administrative reconsideration matters involving special needs identification, the applicant and the third party can be entrusting with appraising the identified institutions, can also apply for administrative reconsideration institutions delegate accreditation bodies for identification. Identification of costs borne by the applicant and the third party.

Identification of time are not included in the trial period of administrative review.

Administrative reconsideration of the customs body may also appoint an accreditation body as it deems necessary for identification.

    Identification shall entrust a nationally recognized accreditation body.

    52nd required site inspection, site inspection time not included in the trial period of administrative review.

53rd to the applicant, the third party may have access to the respondent's written reply, submission of evidence, based on the specific administrative act, and other related materials, in addition to involving State secrets, business secrets and customs work secrets or personal privacy, administrative reconsideration of the customs body may not refuse, and should be provided to the applicant, third parties have access to the materials necessary.

    Conditions of administrative reconsideration of the Customs authorities shall establish special administrative review reception room read or file room, equipped with appropriate monitoring devices.

54th applicant, third parties have access to the material in accordance with the following provisions:

(A) the applicant, the third party to administrative reconsideration of the customs bodies for the marking requirements;

(B) the administrative reconsideration of the customs bodies check out time after prior notice to the applicant or a third party;

(C) the inspection, the applicant or the third party should show identification;

(D) inspection, administrative reconsideration of the Customs Agency staff shall be present;

(V) the applicant and the third party can extract access content;

    (Vi) the applicant and the third party shall not alter, damage, removal, remove, add access to the material.

55th during administrative review has any of the following circumstances, effects of administrative review cases, suspension of administrative reconsideration, administrative reconsideration of the customs bodies shall make a written decision on the suspension of administrative reconsideration, and served on the applicant, the respondent and the third party:

(A) as the applicant's natural death, his close relatives had yet to determine whether participation in the administrative reconsideration;

(B) as individuals lose their ability to participate in the administrative reconsideration of the applicant, legal representatives participate in the administrative reconsideration has not been determined;

(C) the applicant's termination of legal person or other organization, person succeeding to its rights and obligations has not been determined;

(D) as the applicant natural person whose whereabouts are unknown or is declared as missing;

(V) the applicant and respondent due to force majeure, cannot participate in the administrative reconsideration;

(F) the law applicable to cases involving issues require explanation or confirmation from the authority;

(VII) the case needs to be based on the outcome of other cases, and in other cases before the Court;

(VIII) the applicant in accordance with article 31st of this approach to the review application of the relevant provisions, customs, the Executive is entitled to treatment by law during processing;

(IX) other circumstances that require suspension of administrative reconsideration.

    Aborted after elimination of the reasons of administrative reconsideration, administrative reconsideration of the customs bodies shall recovery of administrative review cases processed without delay, making the recovery of administrative reconsideration notice of trial, and served on the applicant, the respondent and the third party.

    Section III hearing of administrative reconsideration

56th under any of the following circumstances, administrative reconsideration of the customs body may take the hearing hearing:

(A) hearing requirements set out by the applicant;

(B) the applicant and the applicant to the fact that controversial;

(C) applicants to apply to specific administrative act according to the objection;

(D) cases of major, complex or controversial subject of greater value;

    (E) other hearings on customs administrative reconsideration deems it necessary.

57th administrative reconsideration of the Customs Agency decided to hold a hearing, the notice of hearing shall be made of the administrative review, will hold a hearing time, location, specific requirements for prior notice to the applicant, the respondent and the third party.

    Third person fails to attend the hearing and does not affect the holding of hearings.

    Article 58th place of hearing in administrative reconsideration of the customs, can also be held at the seat of the applicant or the applicant.

59th administrative reconsideration hearing shall be held openly, involving State secrets, business secrets, except of Customs work secrets or personal privacy.

Administrative review hearing held in public, by hearing sites and other reasons need to limit the number of audit staff, administrative reconsideration of the customs bodies shall give an explanation.

    People are widely concerned, have greater social impact or administrative review cases in favour of legal publicity and education of the public hearings, administrative reconsideration of the customs agency plans to organize the masses to attend, or you can invite the legislature, the judiciary, monitoring Department, Audit Department, public information unit and other units to audit. 60th administrative reconsideration hearing officers for not less than 3 persons singular and determined by the head of administrative reconsideration of the Customs Agency, and specifies one of the hearing.

    Hearing can designate a recorder.

61st administrative review hearing shall be in accordance with the following procedures:

(A) the moderator announced that the hearing started, check the participants in the hearing status, inform the rights and obligations of the participants in the hearing;

(B) asks whether participants in the hearing for hearing, as well as record withdrawal, requested to withdraw, in accordance with the provisions of article 48th;

(C) the applicant read the application for reconsideration and explain the major reasons;

(D) the respondent to reply for an application for administrative reconsideration, the original specific administrative act based on the facts, reasons and legal basis for elaborate and burden of proof;

(E) any third party opinions;

(F) the applicant, the third party is the applicant of proof can make the cross-examination or rebuttal of proof, the respondent to the applicant, contrary to any third person or cross-examination and rebuttal of proof;

(G) require witnesses to give evidence shall be given by the administrative reconsideration of the Customs Agency agreed and provided the identity of the witness and other basic information;

(H) hearing and other hearing officers for questioning;

(I) the applicant and the applicant and the third party has no objection to the evidence and proof of the fact that, by the facilitator be identified on the spot; there are objections relating to the outcome of the case and the facts and evidence by the moderator or determined by the collegial;

(J) the applicant, the respondent and the third party can be the facts of the case, the evidence and the applicable law, the debate;

(11) the applicant, the respondent and the third party for the final statement;

(12) by the applicant, the respondent and the third party to confirm the hearing record and signature or seal on the spot; for hearing objections can be corrected on the spot and the signature or seal.

    Administrative review hearing and hearing's findings of fact should serve as a basis for administrative reconsideration of the Customs authorities on administrative reconsideration decision.

62nd administrative review participants cannot submit evidence at the hearing by the moderator after the time limit on a case submitted and further investigation, cross-examination or to conduct hearings; participants in the administrative review the evidence presented could not be cross-examined on the spot by the moderator announced that after investigation, cross-examination on the spot or hear again.

    Participants in the hearing of administrative reconsideration of proof without evidence or not recognized by the administrative reconsideration of the customs bodies to investigate, administrative reconsideration decision shall be made as evidence.

    Fourth administrative review with the abstract administrative action review

63rd the applicant in accordance with these measures article 31st review application of the relevant provisions, administrative reconsideration of the Customs authorities competent to deal with the provisions, should be dealt with in accordance with the following procedure in the 30th:

(A) to confirm whether the provision is inconsistent with the laws and administrative regulations and rules;

(B) to confirm that the provisions can be used as specific administrative acts to the respondent based on;

(Iii) inform the applicant in writing of the provisions of the review results.

    Administrative reconsideration of the Customs authorities shall inform the book making the abstract administrative action review, and served on the applicant and respondent.

64th on applications for review of administrative reconsideration of the Customs authorities have no right to deal with the relevant provisions, shall be in accordance with the following procedures in the 7th transferred power to handle the higher customs or other administrative authorities shall:

(A) transferred competence to deal with the superior customs, shall be reported to the administrative reconsideration of the situation, the implementation of the provisions of the relevant situation, comments on the application;

    (B) transferred competence to deal with other administrative bodies, forwarded to the relevant letter should indicate the administrative reconsideration, request confirmation that the provisions are legitimate.

65th competent to deal with the superior customs should be dealt with within 60 days in accordance with the following procedure:

(A) confirmed the legality of the provision, effective according to law;

(B) to confirm that the provisions can be used as specific administrative acts to the respondent based on;

    (C) making the review notice abstract administrative action, and served on the administrative reconsideration of the Customs authorities, the applicant and the respondent.

    66th administrative reconsideration of the Customs authorities in the review by specific administrative act undertaken by the applicant, considers it necessary for the review of administrative acts on the basis of the relevant provisions, in accordance with the 63rd, 64th, 65th of these measures apply.

    The fifth administrative review decisions

    67th case of administrative reconsideration of the customs bodies to deal with views of heads after examination and approval by the administrative reconsideration of the customs authority, administrative reconsideration decision. 68th administrative reconsideration of the customs authority shall, within 60 days from the date of acceptance of the application of administrative reconsideration decision.

But there is one of the following conditions, approved by the heads of administrative reconsideration of the Customs authorities, you can extend the 30th:

(A) administrative review case of major, complex and difficult;

(B) decide to hold a hearing of administrative reconsideration;

(C) the consent of the applicant;

(D) the third party to the administrative review;

(E) the applicant or the third party providing new facts or evidence required further investigation.

    Administrative reconsideration of the Customs authorities extend the review period, shall draw up a notice of the extension of the administrative review review period, and served on the applicant, the respondent and the third party.

    69th specific administrative act, the facts are clearly ascertained, is conclusive, the application properly, procedure, as appropriate, administrative reconsideration of the Customs authorities shall decide to maintain.

    The 70th was the applicant fails to perform the statutory duties of, administrative reconsideration of the Customs authorities shall decide its statutory duty within a certain period.

71st specific administrative act has any of the following circumstances, administrative reconsideration of the Customs authorities shall decided to withdraw, modify or confirm the specific administrative act unlawful:

(A) main facts are not clear and the evidence is insufficient;

(B) the applicable based on the error;

(C) the violation of legal procedures;

(D) exceed or abuse;

    (E) the specific administrative act clearly inappropriate.

The 72nd article customs administrative reconsideration decision revoke or confirm the specific administrative act illegal, may enjoin the respondent new specific administrative act is made within a certain period.

The respondent should be in laws and administrative regulations, customs new specific administrative act is made within the time limit prescribed by the regulations; and customs regulations are not prescribed by law, administrative regulations and conduct a new specific administrative act for a period of 60 days.

    Citizens, legal persons or other organizations against the respondent conducted a specific administrative acts, may apply for administrative reconsideration or bring an administrative suit.

    73rd by the applicant are not in accordance with the provisions of the present article 43rd submission of the written answers, submit the original specific administrative act evidence, evidence and other relevant material, considered the specific administrative act, there is no evidence, based on the administrative reconsideration of the Customs authorities shall decide to revoke the administrative act.

74th has one of the following specific administrative acts, administrative reconsideration of the Customs authorities may decide to change:

(A) the facts are clearly ascertained and the evidence procedure is legal, but the appearance of impropriety or applicable according to the error;

    (B) unclear facts, insufficient evidence, but the facts are clearly heard by the administrative reconsideration of the Customs authorities to identify, and substantiated.

    The 75th article customs administrative review bodies in the context of requests for administrative review of the applicant shall not be more unfavourable to the applicant's administrative reconsideration decision is made.

76th administrative reconsideration of the Customs authorities in accordance with this approach the 72nd article orders the respondent conducted a specific administrative act, except in the following circumstances, the respondent shall not be more unfavourable to the applicant's specific administrative acts:

(A) does not make more unfavourable to the applicant the specific administrative act would harm national interests and public interests or the legitimate rights and interests of others;

(B) the law applicable to the original specific administrative act based on the error, apply the correct legal basis needs more unfavourable to the applicant's specific administrative acts;

(C) the respondents identifying new facts, based on new facts and the relevant laws, administrative regulations, the mandatory provisions of the customs rules needed to be more unfavourable to the applicant's specific administrative acts;

    (D) according to the law, administrative regulations or the customs rules provide for specific administrative acts should be more unfavourable to the applicant.

77th administrative reconsideration of the Customs authorities on administrative reconsideration decision, the administrative reconsideration of decision should be made, and served on the applicant, the respondent and the third party.

The administrative reconsideration decision shall set forth the following:

(A) the name, sex, age, occupation and address of the applicant (legal person or other organization name, address, name of the legal representative or principal responsible person, position);

(B) the third party's name, sex, age, occupation and address (legal person or other organization name, address, name of the legal representative or principal responsible person, position);

(C) name, address, name of the legal representative of the applicant;

(D) the application for reconsideration of the request of the applicant, facts and reasons;

(E) the facts, reason, evidence, and evidence of the applicant replies;

(F) the findings of fact and the evidence of administrative reconsideration;

(G) specific reasons and legal basis for the administrative reconsideration decision made;

(H) the specific content of administrative reconsideration decision;

(I) duration of proceedings with a court against an administrative decision and the specific jurisdiction of the Court;

(J) the date of the administrative decision.

The administrative reconsideration decision shall bear the seal of administrative reconsideration of the Customs authorities.

The administrative reconsideration decision is served, shall come into legal effect. Administrative reconsideration decided book directly served of, administrative reconsideration personnel should on administrative reconsideration finds of facts, and evidence, and made administrative reconsideration decided of reason, and according to to applicants, and was applicants and third people made description; applicants, and was applicants and third people on administrative reconsideration decided book proposed objections of, except told its to court prosecution of right outside, should on about objections made answers.

The administrative reconsideration decision otherwise served, the applicant and respondent and the third party on the administrative reconsideration decision relating to contested administrative reconsideration of the Customs Agency, administrative review officers should indicate to the applicant, the respondent and the third party.

    By the applicant and the third party agrees, administrative reconsideration of the customs authority may, through publications, custom portal Web sites, administrative reconsideration of the Customs Bulletin published by way of entry into force of legal instruments.

    78th the administrative reconsideration of decision on the applicant, the respondent and the third person, administrative reconsideration of the Customs authorities find that the administrative reconsideration decision is needed, correct content, but do not affect the substance of the decisions of administrative reconsideration and the administrative reconsideration decision notice of correction should be made and sent to the applicant, the respondent and the third party.

79th under any of the following circumstances, administrative reconsideration of the Customs authorities shall decide to dismiss an application for administrative reconsideration:

(A) the applicant considers customs fails to perform the statutory duties shall apply for administrative reconsideration, administrative reconsideration of the customs bodies found after accepting the respondent does not have a corresponding legal duties or by the applicant in the administrative reconsideration of the Customs authorities have fulfilled their statutory duty prior to the admissibility of the application for administrative reconsideration;

(B) after the administrative reconsideration of the customs authority accepts an application for administrative reconsideration, finds that an application for administrative reconsideration is not admissible.

    Administrative reconsideration of the customs bodies on the level of customs considers that the administrative body for reconsideration dismissed an application for administrative reconsideration of unfounded, should be ordered to restore hearing.

80th applicants before a decision to voluntarily withdraw an application for administrative reconsideration of administrative reconsideration, administrative reconsideration of the customs agencies agreed, may be withdrawn. Applicant withdraws the application for administrative reconsideration shall apply for administrative reconsideration on the same facts and grounds.

    However, the applicant can prove that the withdrawal of an application for administrative reconsideration except where contrary to the real intention.

    The 81st was change the original specific administrative act of the applicant during the administrative review, but failing to withdraw an application for administrative reconsideration of the applicant, without prejudice to the administrative review hearing of the case.

82nd during administrative review has any of the following circumstances, termination of administrative reconsideration:

(A) the applicant to withdraw an application for administrative reconsideration, administrative reconsideration of the customs bodies allowed to withdraw;

(B) as the natural death of the applicant, no near relatives or their close relatives to give up rights of administrative reconsideration;

(C) the applicant's termination of legal person or other organization, the person succeeding to its rights and obligations to give up rights of administrative reconsideration;

(D) the applicant and the respondent reached a settlement and the administrative reconsideration of the customs bodies permitted;

(V) the applicant refuses to accept the compulsory administrative measures restricting freedom of the Customs after applying for administrative reconsideration, and crime because of an unlawful act of the applicant, the compulsory administrative measures restricting freedom of the changes to detention, or the applicant refuses to accept the administrative coercive measures for the custom property after applying for administrative reconsideration, crime because of an unlawful act of the applicant, the property changed to criminal seizure of compulsory administrative measures;

(F) in accordance with the first paragraph of this article 55th in subparagraph (a), (b), (c) provision to suspend administrative review, reasons for terminating the full 60-day administrative review have not been eliminated;

(VII) the applicant by fax, e-mail, form after submitting the application for administrative reconsideration within the prescribed period to submit original material.

    Termination of administrative reconsideration, administrative reconsideration of the Customs authorities shall make a written decision on the termination of administrative reconsideration, and served on the applicant, the respondent and the third party.

    Sixth administrative review of conciliation and mediation

    83rd citizens, legal persons or other organizations against customs laws, administrative regulations or the customs rules provide for discretion the specific administrative act undertaken for administrative reconsideration, administrative review before a decision is made at the administrative reconsideration of the Customs authorities, the applicant and the respondent may on a voluntary basis, legal settlement. 84th of the claimant and the respondent reached a settlement, should be submitted to the administrative reconsideration of the Customs Agency a written settlement agreement.

    Settlement agreements shall set forth the administrative review results, facts, reason and reach an agreement, and signed or stamped by the applicant and the respondent.

85th administrative reconsideration of the customs bodies shall set forth the applicants and the review of the agreement was submitted by the applicant, the true meaning of reconciliation are the applicant and the respondent, reconciliation does not violate laws, administrative regulations, or the mandatory provisions of the customs rules, without prejudice to the State interests and public interests and the legitimate rights and interests of others, reconciliation should be authorized, and the termination of administrative reconsideration of trial.

    Permitted settlement and termination of administrative reconsideration shall at the termination of administrative reconsideration of decision set out in the settlement.

    86th allow reconciliation by the administrative reconsideration of the customs authority, the applicant and the respondent shall perform the settlement. 87th as administrative reconsideration of the Customs authorities to allow a settlement and termination of administrative reconsideration, the applicant may apply for administrative reconsideration again on the same facts and grounds, is not admissible.

    However, the applicant submitted evidence that settlement violates the principle of voluntary or settlement violates laws, administrative regulations, or except for the mandatory provisions of the customs rules.

88th under any of the following circumstances, administrative reconsideration of the Customs authorities in accordance with the principle of voluntary, legal mediation:

(A) citizens, legal persons or other organizations against customs laws, administrative regulations or the customs rules of discretion to apply for administrative reconsideration of specific administrative acts;

    (B) the dispute over executive compensation, the identification of compensation or executive compensation.

89th mediation administrative reconsideration of the Customs authorities shall comply with the following requirements:

(A) mediation shall be identified on the basis of the facts of the case;

(B) the administrative reconsideration of the Customs authorities shall fully respect the will of the applicant and the respondent;

(C) Organization of mediation shall follow the principle of fair and reasonable;

(D) the result of the conciliation shall be in conformity with the provisions of relevant laws, administrative regulations and Department rules, shall not be contrary to the spirit of the law and principles;

    (E) the result of the conciliation shall be without prejudice to national interests and public interests or the legitimate rights and interests of others.

Administrative reconsideration of the Customs authorities of the 90th article mediation should be carried out in accordance with the following procedure:

(A) request for applicant and respondent agree that willingness to mediate;

(B) by the applicant and the respondent consent began mediation;

(C) listen to the views of the applicant and the respondent;

(D) the proposed mediation program;

(E) the mediation agreement is reached. Applicant or respondent put forward during the conciliation does not mediate, mediation shall be terminated.

    After the termination of the mediation, the applicant and the applicant once again requested mediation of administrative reconsideration of the customs authority, shall give its permission. 91st of the claimant and the respondent reached an agreement through mediation, administrative reconsideration of the Customs authorities shall make the administrative review of the mediation.

The administrative review of the mediation shall contain the following:

(A) the name, sex, age, occupation and address of the applicant (legal person or other organization name, address, name of the legal representative or principal responsible person, position);

(B) the name, address, name of the legal representative of the applicant;

(C) the applicant may apply for administrative reconsideration, fact and reason for the request;

(D) the facts, reason, evidence, and evidence of the applicant replies;

(E) the findings of fact and the evidence of administrative reconsideration;

(Vi) basic conditions of conciliation;

(G) the result of the conciliation;

(H) the obligations of the applicant and the respondent to perform mediation;

(IX) date. The administrative review of the mediation shall be stamped with the seal of administrative reconsideration of the Customs authorities.

    The administrative review of the mediation signed or sealed by the applicant and respondent, shall have the force of law.

    92nd article applicants and was applicants submitted written reconciliation agreement, and requirements customs administrative reconsideration organ according to reconciliation agreement content making administrative reconsideration mediation book of, administrative reconsideration organ should for review, applicants and was applicants reached of reconciliation agreement meet this approach 89th article subsection (four) items, and subsection (five) items provides of, customs administrative reconsideration organ can according to reconciliation agreement of content according to this approach 91st article of provides making administrative reconsideration mediation book.

    93rd mediation no agreement or which go back on administrative review prior to the commencement of mediation, administrative reconsideration of the Customs authorities shall make timely administrative review decision.

    Seventh administrative review the implementation of decisions

94th the applicant believes the respondent did not fulfil or unwarranted delay in the fulfilment of decisions of administrative reconsideration, reconsideration of mediation, you may apply for administrative reconsideration of the customs authority ordered the respondent to perform.

    Administrative reconsideration of the Customs authorities found that the respondent did not fulfil or unwarranted delay in the fulfilment of decisions of administrative reconsideration, reconsideration of mediation, shall be ordered to make its deadline to fulfil, and making the ordered to fulfil administrative review of notices of decision, serve on the respondent.

95th the applicant did not bring an administrative suit nor implements within the statutory time limit decided by the administrative reconsideration of the customs, in accordance with the following provisions:

(A) maintain a specific administrative act of administrative reconsideration of the Customs decision made by customs of a specific administrative act legally enforceable or apply to a people's Court for compulsory execution; (B) change the administrative reconsideration of the customs of a specific administrative act decided by the administrative reconsideration of the Customs authorities shall enforce or apply to a people's Court for compulsory execution.

    Administrative reconsideration of the customs organ can also be specified to make customs enforcement of specific administrative act, the designated customs authorities shall promptly report the implementation of administrative reconsideration of the Customs authorities.

    96th the applicant fails to perform the administrative reconsideration of mediation, by specific administrative acts of the customs law enforcement or the people's Court for compulsory execution.

    Sixth chapter administrative reconsideration of the Customs guidance and supervision

97th article customs administrative reconsideration of administrative reconsideration organs should strengthen leadership.

    Administrative reconsideration of the customs bodies in accordance with the rights and responsibilities of administrative reconsideration of work supervision, guidance.

98th superior Customs shall strengthen the supervision of subordinate customs discharge the responsibilities of the administrative review, through regular inspections, checks and other means, to examine subordinate administrative reconsideration of the customs, and feedback the results in a timely manner.

    Customs the customs or subordinate administrative reconsideration of the Customs decision is wrong and should be corrected.

99th article customs administrative reconsideration organs during the administrative review found that the respondent's specific administrative act unlawful or need to do remedial work, can be made of the administrative review submissions, for respondent law enforcement behavior, specific advice to improve law enforcement work.

    Being the applicant shall receive the administrative reconsideration within 60 days from the date of the submission will correct the related administrative violations or administrative reconsideration of the customs bodies of the rehabilitation of the report.

100th administrative reconsideration of the customs bodies found during the administrative review law, administrative regulations and rules in the implementation of the general issue can be proposed to the relevant organs for the improvement of legislation.

    Customs administrative reconsideration institutions in administrative reconsideration during found customs law enforcement in the exists of universal problem, can making administrative reconsideration proposal, to this customs about business sector proposed improved law enforcement of recommends; for may on this customs administrative decision produced major effect of problem, customs administrative reconsideration institutions should will administrative reconsideration proposal submitted this level customs administrative heads; belongs to Shang level customs processing permission of problem, customs administrative reconsideration organ can up level customs proposed perfect system and improved law enforcement of recommends.

    101th levels of administrative reconsideration of the Customs authorities in cases of administrative review, the applicant and the respondent reached a settlement agreement on termination of administrative reconsideration of administrative reconsideration of the customs organs, or the applicant and the respondent reached an agreement through mediation, mediation of administrative reconsideration of the customs authority making administrative reconsideration, shall report to the customs administrative review bodies, and relevant legal instruments that record.

    102th administrative reconsideration of the Customs Agency in the course of handling a case of administrative reconsideration shall be issued in a timely manner in the relevant legal instruments on administrative reconsideration of the customs information system for the record.

    103th administrative reconsideration of the customs bodies shall be every six months to the customs administrative reconsideration and administrative reconsideration of the customs bodies at a higher level of analysis.

104th customs administrative reconsideration should be organized once every six months on the professional training of administrative review personnel, improve the professional quality of administrative reconsideration.

    Other administrative reconsideration of the customs bodies in accordance with the needs regularly organizes training for the administrative reconsideration of the customs personnel.

105th for administrative reconsideration of the Customs authorities in handling a case of administrative reconsideration shall safeguard national interests, maintenance of citizens, legal persons or other organizations and promote legitimate interests of customs administrative and social harmony, the outstanding units and personnel, in accordance with the recognition and reward of the customs system to reward provisions.

    Administrative reconsideration of the Customs authorities shall summarize the administrative reconsideration, administrative reconsideration of work units and individuals that have achieved outstanding successes, should be given in accordance with the customs system to reward of recognition and rewards.

    The seventh chapter legal liability

    106th administrative reconsideration of the Customs authorities, the administrative reconsideration of the Customs Agency, administrative reconsideration, administrative reconsideration law 34th, 35th, and of the circumstances prescribed in the regulations for the implementation of the administrative reconsideration law 64th, in accordance with the administrative review law, relevant provisions of the regulations for the implementation of the administrative reconsideration law.

    107th respondent has the administrative reconsideration law 36th, 37th, and of the circumstances prescribed in the regulations for the implementation of the administrative reconsideration law 62nd article, in accordance with the administrative review law, relevant provisions of the regulations for the implementation of the administrative reconsideration law.

108th superior Customs Customs at a lower level and his staff have found violations of administrative reconsideration law, implementation of the administrative reconsideration law regulations and these rules, it shall make the recommendations to deal with violations committed, to make recommendations relating to customs, the Customs authorities shall, in accordance with the administrative review law and relevant laws and administrative regulations to deal with, and to report dealing with superior customs.
Customs administrative reconsideration institutions found about customs and staff has violation administrative reconsideration method, and administrative reconsideration method implementation Ordinance and this approach provides of, should making processing violations proposal, to personnel, and monitored sector proposed on about responsibility personnel of disposition recommends, also can will about personnel illegal of facts material directly transferred personnel, and monitored sector processing; accept transferred of personnel, and monitored sector should law processing, and will processing results informed transferred of customs administrative reconsideration institutions.

    The eighth chapter supplementary articles

During the 109th administrative reconsideration of the Customs calculation and administrative reconsideration service of legal instruments, in accordance with the provisions of the code of civil procedure, service during implementation.

    This approach during the administrative review of the "5th", "7th" requirement refers to working days, excluding holidays.

110th administrative reconsideration of the customs authority accepts an application for administrative reconsideration shall not charge any fee to the applicant.

    Requirements for administrative reconsideration of the customs activities, Office space and equipment such as transport, communication, monitoring by the customs at all levels to protect it.

    111th, aliens, stateless persons or foreign organizations in the People's Republic of China to the customs territory may apply for administrative reconsideration, application of this approach. 112th Special seal for administrative reconsideration of the customs authority may use the administrative review.

    In the course of administrative reconsideration of the customs, administrative reconsideration of seal and the seal of the administrative body for reconsideration shall have the same legal effect.

    113th administrative reconsideration of the Customs authorities for administrative reconsideration cases, customs as being candidates for administrative reconsideration, administrative reconsideration of the customs bodies shall finish the material about the case, in accordance with the provisions of filing.

    114th interpret this approach by the General Administration of customs. 115th these measures shall come into force on November 1, 2007. On August 30, 1999, released by the General Administration of customs, the 78th of the People's Republic of China customs measures for the implementation of the administrative reconsideration law repealed at the same time.