第二十三条　海关对中华人民共和国领域内有住所的外国人、无国籍人、外国企业或者组织送达行政法律文书，适用本规定第二十条至第二十二条规定。

    海关对中华人民共和国领域内没有住所的外国人、无国籍人、外国企业或者组织能够直接送交行政法律文书的，应当直接送达。受送达人有委托接受送达的代理人的，海关可以向代理人直接送达，也可以向受送达人在中华人民共和国领域内设立的代表机构或者有权接受送达的分支机构、业务代办人直接送达。海关对授权委托有疑问的，可以要求代理人提供经过公证机关公证的授权委托书。

    直接送达行政法律文书有困难并且受送达人所在国的法律允许邮寄送达的，可以邮寄送达。

    海关向我国香港、澳门和台湾地区送达法律文书的，比照对中华人民共和国领域内没有住所的外国人、无国籍人、外国企业或者组织送达法律文书的相关规定执行。

Article 23 Service of administrative legal documents to foreigners, Stateless persons, foreign enterprises or organizations that have a domicile within the territory of the People’s Republic of China, shall be governed by the provisions of Articles 20 through to 22 of these Provisions. 

For foreigners, Stateless persons, foreign enterprises or organizations that have no domicile within the territory of the People’s Republic of China, wherever possible, Customs shall serve the administrative legal documents directly. Where the addressee has an agent authorized to receive the documents, Customs may serve the documents directly on the agent or on the representative office or the branch or business agent that has the authorization to receive the documents as established within the territory of the People’s Republic of China. Where Customs has doubts about the entrustment, it may ask the agent to present the power of attorney as notarized by a notary service. 

Where it is difficult to serve the administrative legal documents directly and the law of the addressee’s country permits the service by mail, Customs may serve the documents by mail. 

Service of legal documents by Customs to Hong Kong, Macao and Taiwan of China shall be effected by referring to the service of legal documents to foreigners, Stateless persons, foreign enterprises or organizations that have no domicile within the territory of the People’s Republic of China.