第二十条　海关送达行政法律文书，应当直接送交受送达人。受送达人是公民的，本人不在交其同住成年家属签收；受送达人是法人或者其他组织的，应当由法人的法定代表人、其他组织的主要负责人或者该法人、组织负责收件的人签收；受送达人有委托接受送达的代理人的，可以送交代理人签收。

    直接送达行政法律文书，由受送达人在送达回证上签字或者盖章，并且注明签收日期。送达回证上的签收日期为送达日期。

    第二十一条　受送达人或者与其同住的成年家属拒绝签收行政法律文书，送达人应当邀请见证人到场，说明情况，在送达回证上注明拒收事由和日期，由送达人、见证人签字或者盖章，把行政法律文书留在受送达人的住所，即视为送达。

Article 20 In serving administrative legal documents, Customs shall serve the documents directly on the person that the documents are intended for. Where that person is a citizen, the documents shall, in case of his absence, be received by an adult member of his family living with him with a signature to acknowledge receipt. Where that person is a legal person or any other organization, the documents shall be received, with a signature to acknowledge receipt, by the legal representative of the legal person, the principal responsible person of the organization, or a person working with the legal person or the organization responsible for receiving such documents. Where the person that the documents are intended for has designated another person to receive the documents, the documents may be received by the person designated with a signature to acknowledge receipt. 

Where administrative legal documents are served directly, the name and seal of the person that the documents are intended shall be put on the receipt of service, with the date of receipt noted. The date of receipt noted on the receipt of service shall be regarded as the date of service. 

Article 21 If the person that the documents are intended for or the adult family member living with him refuses to receive and sign the administrative legal documents, the document server shall ask for the presence of a witnesses, explain the situation to the witness, and record the particulars of the refusal and the date on the receipt of service, on which the document server and the witness shall affix their seals or sign their names. The documents shall then be left at the domicile of the person  that the documents are intended for, and the service shall be deemed completed. 

    第二十二条　直接送达行政法律文书有困难的，可以委托其他海关代为送达，或者邮寄送达。

委托其他海关代为送达的，应当向受托海关出具委托手续，并且由受托海关向当事人出示。

    邮寄送达的，应当附有送达回证并且以送达回证上注明的收件日期为送达日期；送达回证没有寄回的，以挂号信回执或者查询复单上注明的收件日期为送达日期。

Article 22 Where it is difficult for a Customs to serve the administrative legal documents directly, the Customs may entrust another Customs to serve the documents on its behalf, or serve them by mail. 

Where a Customs entrusts another Customs to serve the documents, the entrusting Customs shall provide the trustee Customs with documents of entrustment which shall then be shown to the party concerned by the trustee Customs. 

Where administrative legal documents are served by mail, they shall be accompanied by a receipt of service, and the receiving date noted on the receipt of service shall be regarded as the date of service of the documents. Where the receipt of service is not mailed back, the date noted on the receipt for the registered letter sending the documents or the receipt of mail inquiry feedback shall be regarded as the date of service of the documents.