第二十六条  申请人书面申请行政复议的，可以采取当面递交、邮寄、传真、电子邮件等方式递交行政复议申请书。 

海关行政复议机关应当通过海关公告栏、互联网门户网站公开接受行政复议申请书的地址、传真号码、互联网邮箱地址等，方便申请人选择不同的书面申请方式。 

第二十七条  申请人书面申请行政复议的，应当在行政复议申请书中载明下列内容： 

Article 26 Where an applicant lodges an application for administrative reconsideration in writing, the application may be delivered in person, by mail, by fax or via e-mail. 

Customs administrative reconsideration authorities shall, through their notice boards or Internet portal websites, make public their postal addresses, fax numbers, Internet e-mail addresses, etc. for receipt of administrative reconsideration applications, so that the applicant can choose the most convenient one from the different ways of lodging written applications. 

Article 27 Where an applicant applies for administrative reconsideration in writing, the application for administrative reconsideration shall bear the following particulars: 

（一）申请人基本情况，包括：公民的姓名、性别、年龄、工作单位、住所、身份证号码、邮政编码；法人或者其他组织的名称、住所、邮政编码和法定代表人或者主要负责人的姓名、职务； 

（二）被申请人的名称； 

（三）行政复议请求、申请行政复议的主要事实和理由； 

(a) the basic information on the applicant, which includes: the name, gender, age, employer, place of abode, ID number and postal code in the case of a citizen; or, in the case of a juristic person or other organization, its name, address, postal code, as well as the name and title of its legal representative or chief person-in-charge; 

(b) the name of the respondent; 

(c) the request for administrative reconsideration, and the major facts of and reasons for the application for administrative reconsideration;