第二章　一般规定

    第六条　海关发现的依法应当由其他行政机关或者刑事侦查部门处理的违法行为，应当制作案件移送函，及时将案件移送有关行政机关或者刑事侦查部门处理。

    第七条　海关在调查、收集证据时，办理行政处罚案件的海关工作人员（以下简称办案人员）不得少于2人，并且应当向当事人或者有关人员出示执法证件。

    第八条　办案人员有下列情形之一的，应当回避，当事人及其代理人有权申请其回避：

　　（一）是本案的当事人或者当事人的近亲属；

　　（二）本人或者其近亲属与本案有利害关系；

    （三）与本案当事人有其他关系，可能影响案件公正处理的。

                                                        Chapter II General Provisions 

Article 6 Upon discovering an illegal act which shall be dealt with by another administrative body or a criminal investigation agency according to law, Customs shall make a letter of case referral, and refer the case to the relevant administrative body or criminal investigation agency for disposition. 

Article 7 In conducting investigations and collecting evidence, there shall be at least two Customs officers (hereinafter referred to as the officers) present at the same time to handle administrative penalty cases, who shall show their law enforcement identity certificates to the parties concerned or relevant persons. 

Article 8 If any of the following circumstances occurs to any of the officers, that officer shall voluntarily withdraw, and any party concerned or the representative of the party concerned shall have the right to demand his withdrawal: 

(1) if he is a party or a near relative of a party to the case; 

(2) if he or a near relative of his has an interest in the case; or 

(3) if he has any other relations with a party to the case that might affect the impartiality of the handling of the case. 

    第九条　办案人员的回避，由其所属的直属海关或者隶属海关关长决定。

    第十条　办案人员要求回避的，应当提出书面申请，并且说明理由。

    办案人员具有应当回避的情形之一，没有申请回避，当事人及其代理人也没有申请他们回避的，有权决定他们回避的海关关长可以指令他们回避。

    当事人及其代理人要求办案人员回避的，应当提出申请，并且说明理由。口头提出申请的，海关应当记录在案。

    第十一条　对当事人及其代理人提出的回避申请，海关应当在3个工作日内作出决定并且书面通知申请人。

    对海关驳回回避申请有异议的，当事人及其代理人可以在收到书面通知后的3个工作日内向作出决定的海关申请复核1次；作出决定的海关应当在3个工作日内作出复核决定并且书面通知申请人。

Article 9 The withdrawal of the officer shall be decided by the director general of the regional Customs or the director of the local Customs he works with. 

Article 10 Where an officer demands a withdrawal voluntarily, he shall make the application in writing and state the reasons for the withdrawal. 

Where one of the circumstances for withdrawal has occurred to an officer, but he didn’t apply for withdrawal, neither did any of the parties concerned or their representatives demand his withdrawal, the director general of the regional Customs or the director of the local Customs who can determine the withdrawal may order his withdrawal. 

Where a party concerned or his representative demands a withdrawal of the officer(s), a written application shall be submitted to explain the reasons therefor. Where the application is made orally, it shall be recorded by Customs. 

Article 11 Customs shall make an approval or disapproval decision regarding the withdrawal demanded by the party concerned or the representative of the party concerned and notify the applicant in writing within three (3) working days. 

Where Customs has rejected the withdrawal application, and the party concerned or the representative of the party concerned dissents from such a disapproval decision, the party or the representative may apply to the Customs making the decision for reconsideration within three (3) working days as of the date of receipt of the written notification delivered by Customs. The Customs which has issued the disapproval decision shall make a reconsideration decision and notify the applicant in writing within three (3) working days.