《中华人民共和国海关行政复议办法》已于2007年8月29日经署务会议审议通过，现予公布，自2007年11月1日起施行。1999年8月30日海关总署令第78号发布的《中华人民共和国海关实施〈行政复议法〉办法》同时废止。 

                                                               署长   牟新生 

                                                 二○○七年九月二十四日 

中华人民共和国海关行政复议办法 

[No.166] Decree of the General Administration of Customs of the People’s Republic of China No. 166

The Rules of the General Administration of Customs of the People’s Republic of China on Administrative Reconsideration, which were deliberated and adopted at the Executive Meeting of the General Administration of Customs on August 29, 2007, are hereby promulgated and shall come into force as of November 1, 2007. The Rules of the General Administration of Customs of the People’s Republic of China on Implementing the Administrative Reconsideration Law promulgated in the form of Decree No. 78 of the General Administration of Customs on August 30, 1999 shall be repealed simultaneously. 

                                                                          Mu Xinsheng 

                                                                                 Minister 

                                       General Administration of Customs 

                                                               September 24, 2007 

Rules of the General Administration of Customs of the People’s Republic of China on Administrative Reconsideration 

(Adopted at the Executive Meeting of the General Administration of Customs on August 29, 2007, promulgated in the form of Decree No. 166 of the General Administration of Customs of the People’s Republic of China on September 24, 2007, and effective as of November 1, 2007) 

第一章 总 则 

第一条  为了规范海关行政复议，发挥行政复议制度在解决行政争议、建设法治海关、构建社会主义和谐社会中的作用，根据《中华人民共和国行政复议法》（以下简称行政复议法）、《中华人民共和国海关法》（以下简称海关法）和《中华人民共和国行政复议法实施条例》（以下简称行政复议法实施条例）的规定，制定本办法。 

第二条  公民、法人或者其他组织认为海关具体行政行为侵犯其合法权益向海关提出行政复议申请，海关办理行政复议事项，适用本办法。 

Chapter I General Provisions 

Article 1 These Rules are formulated in accordance with the Administrative Reconsideration Law of the People’s Republic of China (hereinafter referred to as the Administrative Reconsideration Law), the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) and the Regulations of the People’s Republic of China on Implementing the Administrative Reconsideration Law (hereinafter referred to as the Regulations on Implementing the Administrative Reconsideration Law) for the purposes of regulating Customs administrative reconsideration, and bringing into play the role of the administrative reconsideration system in settling administrative disputes and building a law-based Customs administration and a harmonious socialist society. 

Article 2 These Rules apply to the application filed with Customs by citizens, juristic persons or other organizations for administrative reconsideration in the belief that a specific administrative act of Customs has infringed his/her/its legitimate rights or interests, and to the handling of administrative reconsideration matters by Customs.