第二章 海关行政复议范围 

第九条  有下列情形之一的，公民、法人或者其他组织可以向海关申请行政复议： 

（一）对海关作出的警告，罚款，没收货物、物品、运输工具和特制设备，追缴无法没收的货物、物品、运输工具的等值价款，没收违法所得，暂停从事有关业务或者执业，撤销注册登记，取消报关从业资格及其他行政处罚决定不服的； 

（二）对海关作出的收缴有关货物、物品、违法所得、运输工具、特制设备决定不服的； 

（三）对海关作出的限制人身自由的行政强制措施不服的； 

Chapter II Scope of Customs Administrative Reconsideration 

Article 9 Under any of the following circumstances, a citizen, juristic person or other organization may apply to Customs for administrative reconsideration: 

(a) The citizen, juristic person or other organization refuses to accept Customs’ warning, fine, confiscation of goods, articles, means of transport or special equipment, recovery of amounts equivalent to the value of goods, articles or means of transport that are unable to be confiscated, confiscation of illegal gains, suspension of engagement in relevant business or practicing, revocation of registration, cancellation of qualifications as Customs brokers, or any other administrative penalty decision; 

(b) The citizen, juristic person or other organization refuses to accept Customs decisions to seize relevant goods, articles, illegal gains, means of transport or special equipment; 

(c) The citizen, juristic person or other organization refuses to accept a mandatory administrative measure imposed by Customs to restrict personal freedom; 

（四）对海关作出的扣留有关货物、物品、运输工具、账册、单证或者其他财产，封存有关进出口货物、账簿、单证等行政强制措施不服的； 

（五）对海关收取担保的具体行政行为不服的； 

（六）对海关采取的强制执行措施不服的； 

（七）对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点等其他涉及税款征收的具体行政行为有异议的（以下简称纳税争议）； 

（八）认为符合法定条件，申请海关办理行政许可事项或者行政审批事项，海关未依法办理的； 

(d) The citizen, juristic person or other organization refuses to accept a mandatory administrative measure imposed by Customs to withhold relevant goods, articles, means of transport, account books, documents, or other assets, or to seal up relevant import or export goods, account books or documents for safekeeping; 

(e) The citizen, juristic person or other organization refuses to accept a specific Customs administrative act of asking for a security; 

(f) The citizen, juristic person or other organization refuses to accept a mandatory enforcement measure taken by Customs; 

(g) The citizen, juristic person or other organization disagrees with Customs regarding who should be the payer of relevant duties and/or taxes, or regarding determination of dutiable value, commodity classification or origin of goods, applicable tariff rate, tax rate or exchange rate, duty and/or tax reduction or exemption, duty recovery or refund, levying of any late fine, methods employed for calculating and levying duties and/or taxes, location of duty and/or tax payment, or any other specific Customs administrative act related to payment of duties and/or taxes (hereinafter referred to as duty and/or tax payment dispute); 

(h) The citizen, juristic person or other organization has filed an application for Customs administrative license or approval in the belief that relevant statutory conditions are already met but Customs fails to handle the matters in accordance with law;