第六十二条　海关在收到当事人的书面陈述、申辩意见后，应当进行复核；当事人提出的事实、理由或者证据成立的，海关应当采纳。

    第六十三条　海关不得因当事人的申辩而加重处罚，但是海关发现新的违法事实的除外。

    第六十四条　经复核后，变更原处罚告知事实、理由、依据、处罚幅度的，应当重新制发海关行政处罚告知单，并且依据本规定第六十条至第六十三条的规定办理。

    第六十五条　当事人申请举行听证的，依照《中华人民共和国海关行政处罚听证办法》规定办理。

Article 62 Customs shall reconsider the case upon receipt of the written statement and defense argument of the party concerned. If the facts, reasons or evidence put forward by the party concerned are tenable, Customs shall accept them. 

Article 63 Except for new illegal facts as detected by Customs, Customs shall not make the penalty heavier because of the defense argument of the party concerned. 

Article 64 After the reconsideration, if the facts, reasons, basis and range of the original administrative penalty contained in the notification are changed, Customs shall make a new written Administration Penalty Notification, in accordance with Articles 60 through to 63 of these Provisions. 

Article 65 Where the party concerned applies for a hearing, it shall be handled in accordance with the Measures of the General Administration of Customs of the People’s Republic of China for Hearings on Customs Administrative Penalty. 

第三节　处理决定

    第六十六条　海关关长应当根据对行政处罚案件审查的不同结果，依法作出以下决定：

    （一）确有违法行为，应当给予行政处罚的，根据其情节和危害后果的轻重，作出行政处罚决定；

    （二）依法不予行政处罚的，作出不予行政处罚决定；

    （三）有本规定第五十五条第（二）至（四）项情形之一的，撤销案件；

    （四）符合海关行政处罚实施条例第六十二条第（三）、（四）、（五）项规定的收缴条件的，予以收缴； 

    （五）违法行为涉嫌犯罪的，移送刑事侦查部门依法办理。

    海关作出行政处罚决定，应当做到认定违法事实清楚，定案证据确凿充分，违法行为定性准确，适用法律正确，办案程序合法，处罚幅度合理适当。

Section 3 Decision 

Article 66 According to the different results of review of administrative penalty cases, the relevant head of Customs shall: 

(1) make an administrative penalty decision in light of the gravity of the circumstances and consequences, where an illegal act has been committed and requires administrative penalty; 

(2) make a decision of no administrative penalty where there shall be no administrative penalty, as prescribed by law; 

(3) withdraw the case if any of the circumstances prescribed in items (2) through to (4) of Article 55 of these Provisions occurs; 

(4) make a seizure if conditions are met for any of the circumstances for seizure prescribed in items (2), (3) and (4) of Article 62 of the Regulations on Implementing Customs Administrative Penalty; or 

(5) refer the case to the relevant criminal investigation agency for disposition according to law, if the illegal act is suspected of constituting a crime. 

In making an  administrative penalty decision, Customs shall ensure that findings of fact of the illegal act are clear, the substantial evidence is solid and sufficient, the nature of the illegal act is determined accurately, the application of law is appropriate, the handling procedure is legal and the range of penalty is reasonable.