(November 30, 2004, the General Administration of customs, the 120th release been in force since January 1, 2005) first in order to standardize the Customs appeals, and protect the legitimate rights and interests of citizens, legal persons or other organizations, safeguard and supervision of customs authority according to the law, according to the People's Republic of China Customs law, the People's Republic of China on administrative punishment law and other relevant laws, administrative regulations, this provision is enacted.
    A citizen, legal person or other organization against the customs of a specific administrative act within the statutory time limit did not apply for administrative reconsideration or bring an administrative suit or appeal against the administrative reconsideration of the Customs decision but no administrative proceedings within the statutory time limit, you can appeal to the customs.
    Complainant's complaint, customs officers receiving complaints, making treatment decisions, these provisions shall apply.
    Article customs appeals shall follow the principles of lawfulness, fairness, openness, timeliness and convenience, stick to seeking truth from facts, any mistake will be corrected.
    Fourth complainant may be made to the original specific administrative act or a complaint with the reconsideration decision of the customs or customs appeal to its previous level.
    The specific to the General Administration of customs administrative act or is not satisfied with the reconsideration decision, should appeal to the General Administration of customs.
    Article fifth customs investigation, anti-smuggling and sector specific administrative acts appeal case by investigation and anti-smuggling departments handled; the other Customs Administration Act and is not satisfied with the reconsideration decision of complaints handled by the agencies in charge of Legislative Affairs is in charge of the case.
    These specific department responsible for handling complaints hereinafter referred to as the complaints review unit.
    Sixth article customs when necessary, can be appealed against the Guangdong Customs office directly under the specific administrative act or administrative reconsideration cases decided to appeal to the General Administration of customs, handed over to the Guangdong Branch for processing.
    Seventh article customs authorities received letters and calls, complaints, such as those involving customs or administrative review to determine the legality of specific administrative act, and in accordance with the provisions of article eighth complaint requirements, shall be transferred to the complaints review Department as the appeals process.
    Article eighth complaint, the complainant shall submit a written complaint material, should be written on the basic situation of the complainant in the complaint material specifically calling for withdrawal or modification of Customs complaints the original specific administrative request, specific facts and reason. Nineth article Customs complaints review sector received complaints people of written complaints material Hou, should in 5 a days within for review, respectively made following processing: (a) on meet this provides requirements of, decided be accepted, and business sent accepted complaints decided book; (ii) on not meet this provides, has following case one of of, decided not accepted, and written told complaints people not accepted of reason: 1. complaints for of specific administrative behavior or reconsideration decided not Customs made of; 2. Complaints matters has court or administrative reconsideration organ accepted, is review processing in the of; 3. complaints matters has Court made judgment of; 4. complaints matters has other customs as complaints case accepted or processing of; 5. complaints matters has Customs complaints program processing, complaints people repeat complaints of; 6. only on Customs developed released of administrative regulations or has general binding of provides, and decided proposed refuses to of; 7. Requests matters has over legal, and administrative regulations provides of handle time of; 8.
    Other circumstances that are inadmissible in accordance with law.
    (C) the specific administrative act during the term of administrative reconsideration and litigation or administrative reconsideration decision is still in administrative proceedings within the time limit, it shall promptly inform the complainant has the right to apply for administrative reconsideration or bring administrative proceedings.
    (D) compliance with these provisions, but need to be transferred to other customs handling, complaint material should be transferred to the appropriate customs and notify the complainant in writing; accept the transfer of Customs shall, in accordance with the other provisions of this section.
    Article tenth admissibility, customs complaint review Department to receive complaints in writing materials for the day of the date of acceptance.
    11th article customs, after receiving complaints, before you make a decision, and found this article Nineth part (b) of the circumstances listed, should dismiss the complaint cases, and inform the complainant in writing.
    12th complaints review departments should be on the original specific administrative act, review the legality of decisions of administrative reconsideration. Appeals written review of the approach to the review in principle.
    Complainant to submit requests or complaints to review deemed necessary, to the relevant organizations and personnel to investigate the situation, listen to the complainant, and interested third party complaint cases, hear the original specific administrative act or the reconsideration decision of the Customs and Excise Department or the Department in charge of opinion.
    Investigations, listen when necessary hearings can be used.
    13th article complaints review sector think need to made original specific administrative behavior or reconsideration decided of customs or original handling sector understand situation of, can in accepted complaints of day up 7 a days within, will complaints material copy sent the customs or handling sector, the customs or handling sector should since received complaints material copy of day up 10th within, written description about situation, and submitted had made specific administrative behavior or reconsideration decided of about evidence material.
    14th the original specific administrative acts, complaints must not operate the reconsideration decision of hearing officer. The complainant considers that the appeals hearing officer and having an interest in the case or had other relationships may affect a fair trial, the right to apply for the hearing officer to avoid.
    Hearing officers consider themselves and have an interest in the case or if there are other relations, shall apply for withdrawal.
    Hearing officer head of avoidance by the complaints review decisions; avoidance of complaints review department heads by their respective heads of customs decisions.
    15th appeals cases before the decision was made, the complainant may withdraw the complaint, withdraw the complaint should be made in writing.
    Withdrawal of his complaint, the complainant shall be terminated in case of review.
    16th article customs must make a decision within 60 days from the date of receiving complaints, complex cases reviewed by the complaints department head approval may be extended appropriately, but extend the deadline up to 30th.
    Extend the review period shall be notified in writing to the complainant. 17th article customs by on complaints case for review, should points following situation made processing decided: (a) original specific administrative behavior, and reconsideration decided finds facts clear, evidence does full, applies according to right, program legal, content appropriate of, decided maintained, dismissed complaints people of complaints requests; (ii) Customs has not perform statutory duties case of, decided in must term within perform or ordered subordinate customs in must term within perform; (three) original specific administrative behavior has following case one of of, decided revoked, and
    Change or confirm the offence requires specific administrative acts anew, renewed by the original specific administrative act Customs: 1. the main facts are not clear that the evidence is insufficient; 2. According to the error 3. violation of legal procedures, which may affect the impartial handling of 4. exceed or abuse; 5. obvious inappropriateness of a specific administrative act.
    (D) the reconsideration decision (c) one of the circumstances listed in, decided to withdraw, from the original make a reconsideration decision reconsideration again. Complaint review 18th department dealing with comments on the complaints, approved by the respective heads of customs, in accordance with the provisions of the present article 17th make a decision.
    Grave and complex cases should be adopted by the Committee to discuss the case.
    The original specific administrative act or approved by Customs at the higher level review decision, subordinate customs appeals should be handled step by step submitted to the original examination and approval authority customs approval, make a decision.
    19th treatment decision on appeals shall make and issue legal documents, stamped with the seal of the customs administration, legal instrument within 7 working days and will be served on the complainant.
    Higher customs to customs at a lower level of the specific administrative act or review decision of Appeals decision should serve both customs at a lower level.
    20th transmitted from other departments within the Customs appeals, decisions should be a copy to the departments.
    Complaints transmitted by other organs, should be a decision a copy to the Agency.
    Article 21st on the complaints procedure, the complainant changed after a specific administrative act or renewed a specific administrative act is still dissatisfied, he may apply for administrative reconsideration or bring an administrative suit.
    22nd section customs appeals shall not charge any fee to the complainant.
    23rd appeals disposed of the case, shall state the complaint volume archiving.
    24th article of the provisions interpreted by the General Administration of customs.
                                25th article of the regulations come into force on January 1, 2005.