（二）复议决定书送达后当事人未提起行政诉讼的，在复议决定书送达之日起15日后起算的180日内；

    （三）第一审行政判决后当事人未提出上诉的，在判决书送达之日起15日后起算的180日内；

(2) within 180 days after 15 days has elapsed since the date of service of the written Decision of Reconsideration, if the party concerned does not bring an administrative lawsuit to a People’s Court after the service of the written Decision of Reconsideration; 

(3) within 180 days after 15 days has elapsed since the date of service of the written Administrative Judgment of First Instance, if the party concerned does not file an appeal after the administrative judgment of first instance; 

    （四）第一审行政裁定后当事人未提出上诉的，在裁定书送达之日起10日后起算的180日内；

    （五）第二审行政判决书送达之日起180日内。

    第八十七条　当事人实施违反《中华人民共和国海关法》的行为后，发生企业分立、合并或者其他资产重组等情形，对当事人处以罚款、没收违法所得或者依法追缴走私货物、物品、运输工具等值价款的，应当将承受当事人权利义务的法人、组织作为被执行人。

(4) within 180 days after 10 days has elapsed since the date of service of the written Administrative Ruling of First Instance, if the party concerned does not file an appeal after the administrative ruling of first instance; or 

(5) within 180 days as from the date of service of the written Administrative Judgment of Second Instance. 

Article 87 Where Customs imposes a fine on the party concerned, confiscates its/his/her illegal gains or recovers money of equivalent value to the smuggled goods, articles, means of transport used for smuggling and so on of the party concerned after the party has committed an act in violation of the Customs Law of the People’s Republic of China, which has resulted in the division, merger or other reorganization of assets of an enterprise, Customs shall regard the legal person and organization which can take the rights and obligations of the party concerned as the party on which the penalty decision shall be executed. 

    第八十八条　有下列情形之一的，应当中止执行：

    （一）处罚决定可能存在违法或者不当情况的；

    （二）申请人民法院强制执行，人民法院裁定中止执行的；

    （三）行政复议机关、人民法院认为需要中止执行的；

    （四）其他依法应当中止执行的。

    根据前款第（一）项情形中止执行的，应当经直属海关关长或者其授权的隶属海关关长批准。

    中止执行的情形消失后，应当恢复执行。

Article 88 The execution of the penalty decision shall be discontinued under any of the following circumstances: 

(1) the penalty decision might be illegal or inappropriate; 

(2) the People’s Court decides to discontinue the penalty after Customs applies to the People’s Court for enforcement of the penalty; 

(3) the administrative reconsideration body or the People’s Court holds that the penalty needs to be discontinued; or 

(4) any other circumstance under which the penalty shall be discontinued. 

Discontinuation of the penalty pursuant to item (1) of the foregoing article shall be subject to approval of the director general of the relevant regional Customs or the director of the local Customs authorized by the former, before the penalty is discontinued. 

Where the circumstance for the discontinuation of execution no longer exists, the penalty shall be recovered.