（九）对海关检查运输工具和场所，查验货物、物品或者采取其他监管措施不服的； 

（十）对海关作出的责令退运、不予放行、责令改正、责令拆毁和变卖等行政决定不服的； 

（十一）对海关稽查决定或者其他稽查具体行政行为不服的； 

（十二）对海关作出的企业分类决定以及按照该分类决定进行管理的措施不服的； 

（十三）认为海关未依法采取知识产权保护措施，或者对海关采取的知识产权保护措施不服的； 

(i) The citizen, juristic person or other organization refuses to accept Customs’ inspection of the relevant means of transport, premises, goods or articles, or the taking of any other Customs control measure; 

(j) The citizen, juristic person or other organization refuses to accept an order issued by Customs for returning the relevant shipment, not releasing, making corrections, dismantlement, or selling, or any other administrative decision made by Customs; 

(k) The citizen, juristic person or other organization refuses to accept a post-clearance audit decision or any other specific administrative act of post-clearance audit made by Customs; 

(l) The citizen, juristic person or other organization refuses to accept the enterprise classification decision made by Customs or a measure of management taken pursuant to the classification decision; 

(m) The citizen, juristic person or other organization believes that Customs has failed to take due measures to protect an intellectual property right in accordance with law, or refuses to accept a measure taken by Customs to protect an intellectual property right; 

（十四）认为海关未依法办理接受报关、放行等海关手续的； 

（十五）认为海关违法收取滞报金或者其他费用，违法要求履行其他义务的； 

（十六）认为海关没有依法履行保护人身权利、财产权利的法定职责的； 

（十七）认为海关在政府信息公开工作中的具体行政行为侵犯其合法权益的； 

（十八）认为海关的其他具体行政行为侵犯其合法权益的。 

前款第（七）项规定的纳税争议事项，公民、法人或者其他组织应当依据海关法的规定先向海关行政复议机关申请行政复议，对海关行政复议决定不服的，再向人民法院提起行政诉讼。 

(n) The citizen, juristic person or other organization believes that Customs has failed to handle the acceptance of declaration, release or any other Customs procedure in accordance with law; 

(o) The citizen, juristic person or other organization believes that Customs has illegally collected a delayed declaration fee or any other fee, or illegally asked for the observance of any other duties; 

(p) The citizen, juristic person or other organization believes that Customs has failed to discharge its statutory responsibilities, as prescribed by law, of protecting relevant personal or property rights or interests; 

(q) The citizen, juristic person or other organization believes that a specific administrative act of Customs in the process of disclosing government information has infringed his/her/its legitimate rights or interests; or 

(r) The citizen, juristic person or other organization believes any other specific administrative act of Customs has infringed his/her/its legitimate rights or interests. 

With respect to the duty and/or tax payment disputes as mentioned in item (g) of the preceding paragraph, the citizen, juristic person or other organization shall first apply to a Customs administrative reconsideration authority for administrative reconsideration in accordance with the provisions of the Customs Law. Where he/she/it refuses to accept the decision of administrative reconsideration made by Customs, it may then bring the case to a people’s court for an administrative proceeding.