第三条  各级海关行政复议机关应当认真履行行政复议职责，领导并且支持本海关负责法制工作的机构（以下简称海关行政复议机构）依法办理行政复议事项，依照有关规定配备、充实、调剂专职行政复议人员，为行政复议工作提供财政保障，保证海关行政复议机构的办案能力与工作任务相适应。 

第四条  海关行政复议机构履行下列职责： 

（一）受理行政复议申请； 

（二）向有关组织和人员调查取证，查阅文件和资料，组织行政复议听证； 

Article 3 Customs administrative reconsideration authorities at all levels shall discharge the responsibilities of administrative reconsideration in good faith, offer guidance and support for the units working under them that are responsible for legal affairs (hereinafter referred to as Customs administrative reconsideration bodies) to handle administrative reconsideration matters in accordance with law, deploy, reinforce and adjust staff dedicated to administrative reconsideration in accordance with relevant provisions, and provide a financial guarantee for the work of administrative reconsideration, so as to keep the case-handling capacity of the Customs administrative reconsideration bodies in alignment with their tasks. 

Article 4 Customs administrative reconsideration bodies shall perform the following functions: 

(a) accept and process applications for administrative reconsideration; 

(b) make inquiries with relevant organizations and persons for investigations and evidence obtaining, consult relevant documents and materials, and organize administrative reconsideration hearings; 

（三）审查被申请行政复议的具体行政行为是否合法与适当，拟定行政复议决定，主持行政复议调解，审查和准许行政复议和解； 

（四）办理海关行政赔偿事项； 

（五）依照行政复议法第三十三条的规定，办理海关行政复议决定的依法强制执行或者申请人民法院强制执行事项； 

(c) examine the legality and appropriateness of specific administrative acts against which applications for administrative reconsideration have been filed, draw up administrative reconsideration decisions, preside over administrative reconsideration mediations, and examine and approve administrative reconsideration conciliations; 

(d) handle Customs administrative indemnification matters; 

(e) as prescribed in Article 33 of the Administrative Reconsideration Law, handle matters related to the enforcement of Customs administrative reconsideration decisions in accordance with law or apply to a people’s court for enforcement of the decisions; 

（六）处理或者转送申请人依照本办法第三十一条提出的对有关规定的审查申请； 

（七）指导、监督下级海关的行政复议工作，依照规定提出复议意见； 

（八）对下级海关及其部门和工作人员违反行政复议法、行政复议法实施条例和本办法规定的行为依照规定的权限和程序提出处理建议； 

(f) process or transfer the applications filed by applicants in accordance with Article 31 of these Rules for review of relevant provisions; 

(g) guide and supervise the work of administrative reconsideration of the Customs at a lower level, and put forward reconsideration opinions in accordance with relevant provisions; 

(h) put forward recommendations of punishment, in accordance with the prescribed jurisdiction and procedures, for acts of the Customs at a lower level or the divisions and personnel thereof that have breached the Administrative Reconsideration Law, the Regulations on Implementing the Administrative Reconsideration Law or the provisions of these Rules;