第六十七条　对情节复杂或者重大违法行为给予较重的行政处罚，应当由海关案件审理委员会集体讨论决定。

    第六十八条　海关依法作出行政处罚决定或者不予行政处罚决定的，应当制发行政处罚决定书或者不予行政处罚决定书。 

    第六十九条　行政处罚决定书应当载明以下内容：

    （一）当事人的基本情况，包括当事人姓名或者名称、海关注册编码、报关员海关注册编码、地址等；

    （二）违反法律、行政法规或者规章的事实和证据；

Article 67 Decision to impose a heavier administrative penalty for an illegal act which is of a complicated or grave nature shall be subject to collective discussions and decision of the case inquisition council of Customs before the penalty decision is made. 

Article 68 Customs shall issue a written Administrative Penalty Decision or Decision of No Administrative Penalty if it has decided to give or not to give an administrative penalty. 

Article 69 The written Administrative Penalty Decision shall include the following contents: 

(1) basic information on the party concerned, including the party’s name, Customs registration code, Customs broker registration code, address and so on; 

(2) findings of illegal fact and evidence of violation of laws, regulations and Customs rules; 

    （三）行政处罚的种类和依据；

    （四）行政处罚的履行方式和期限；

    （五）不服行政处罚决定，申请行政复议或者提起行政诉讼的途径和期限；

    （六）作出行政处罚决定的海关名称和作出决定的日期，并且加盖作出行政处罚决定海关的印章。

(3) the type and basis of the administrative penalty; 

(4) the implementation method and time limit of the administrative penalty; 

(5) the method and time limit to apply for an administrative reconsideration or bring an administrative lawsuit, where the party concerned dissents from the administrative penalty decision; and 

(6) the name of the Customs making the Administrative Penalty Decision and the date of decision to which the seal of the Customs shall be affixed.