行政复议人员应当履行下列义务： 

（一）严格遵守宪法和法律； 

（二）以事实为根据，以法律为准绳审理行政复议案件； 

（三）忠于职守，尽职尽责，清正廉洁，秉公执法； 

（四）依法保障行政复议参加人的合法权益； 

（五）保守国家秘密、商业秘密、海关工作秘密和个人隐私； 

（六）维护国家利益、社会公共利益，维护公民、法人或者其他组织的合法权益； 

（七）法律、行政法规和海关规章规定的其他义务。 

Administrative reconsideration personnel shall observe the following obligations: 

(a) strictly abide by the Constitution and law; 

(b) handle administrative reconsideration cases based on facts and law; 

(c) be dutiful, committed, clean-handed and impartial in discharging their responsibilities and dispensing justice; 

(d) guarantee the legitimate rights and interests of participants in administrative reconsideration in accordance with law; 

(e) keep the confidentiality of State secrets, commercial secrets, Customs work secrets and personal privacy of individuals; 

(f) safeguard the national interests and the public interests of society, as well as the legitimate rights and interests of citizens, juristic persons or other organizations; and 

(g) any other obligations as prescribed in laws, administrative regulations and Customs rules. 

第七条  海关行政复议机关履行行政复议职责，应当遵循合法、公正、公开、及时、便民的原则，坚持依法行政、有错必纠，保障法律、行政法规和海关规章的正确实施。 

第八条  海关行政复议机关应当通过宣传栏、公告栏、海关门户网站等方便查阅的形式，公布本海关管辖的行政复议案件受案范围、受理条件、行政复议申请书样式、行政复议案件审理程序和行政复议决定执行程序等事项。 

海关行政复议机关应当建立和公布行政复议案件办理情况查询机制，方便申请人、第三人及时了解与其行政复议权利、义务相关的信息。 

海关行政复议机构应当对申请人、第三人就有关行政复议受理条件、审理方式和期限、作出行政复议处理决定的理由和依据、行政复议决定的执行等行政复议事项提出的疑问予以解释说明。 

Article 7 Customs administrative reconsideration authorities shall, in performing the functions of administrative reconsideration, follow the principles of legitimacy, impartiality, transparency, timeliness and convenience for the people, adhere to administration by law, and make corrections whenever mistakes occur, so as to ensure the correct implementation of laws, administrative regulations and Customs rules. 

Article 8 Customs administrative reconsideration authorities shall, through bulletin boards, notice boards, Customs portal websites, and other easily accessible channels, announce the scope of administrative reconsideration, conditions for application acceptance, format of applications for administrative reconsideration, procedures of administrative reconsideration case handling, implementation procedures of administrative reconsideration decisions, and other matters of administrative reconsideration within their respective jurisdiction. 

Customs administrative reconsideration authorities shall establish a mechanism for inquiry on the progress of processing of administrative reconsideration cases and make an announcement thereon, so that applicants and any third parties concerned can have timely access to information on their rights and obligations in relation to administrative reconsideration. 

Customs administrative reconsideration bodies shall make explanations to applicants and any third parties concerned regarding their questions about the conditions for acceptance of applications for administrative reconsideration, ways and time limits for handling such cases, reasons and grounds on which administrative reconsideration decisions are based, implementation of administrative reconsideration decisions and other matters related to administrative reconsideration.