第七十四条 海关总署应当实行海关关长定期交流制度。

海关关长定期向上一级海关述职，如实陈述其执行职务情况。海关总署应当定期对直属海关关长进行考核，直属海关应当定期对隶属海关关长进行考核。

Article 74 The Customs General Administration shall implement the periodical rotating system for the heads of local Customs ; 

The head of Customs shall report to his superior Customs about his work, present the situations on carrying out his duties accurately. The Customs General Administration shall assess the directors of regional Customs periodically, and the regional Customs shall assess the heads of its subordinate Customs periodically. 

第七十五条 海关及其工作人员的行政执法活动，依法接受监察机关的监督；缉私警察进行侦查活动，依法接受人民检察院的监督。

第七十六条 审计机关依法对海关的财政收支进行审计监督，对海关办理的与国家财政收支有关的事项，有权进行专项审计调查。

Article 75 The administrative enforcement of Customs and its personnel shall accept the supervision of supervising departments in accordance with law; the anti-smuggling police shall accept the supervision of the People’s Procuratorate when proceeding investigations。 

Article 76 The auditing department conducts audit supervision on fiscal income and expenses of Customs, and it has the right to run special audit investigation on matters related to national fiscal income and expenses handled by Customs. 

第七十七条 上级海关应当对下级海关的执法活动依法进行监督。上级海关认为下级海关作出的处理或者决定不适当的，可以依法予以变更或者撤销。

第七十八条 海关应当依照本法和其他有关法律、行政法规的规定，建立健全内部监督制度，对其工作人员执行法律、行政法规和遵守纪律的情况，进行监督检查。

Article 77 The superior Customs shall conduct supervision over enforcement of the Customs at a lower level. The superior Customs may alter or repeal any inadequate settlement or decision according to law made by Customs at a lower level. 

Article 78 Customs shall, in accordance with the provisions of this Law and other related laws and administrative regulations, establish and strengthen internal surveillance system, conduct supervision and inspection on the execution of laws and administrative regulations and the observance of disciplines by its personnel.