第四节  行政复议附带抽象行政行为审查 

第六十三条  申请人依照本办法第三十一条提出对有关规定的审查申请的，海关行政复议机关对该规定有权处理的，应当在30日内依照下列程序处理： 

（一）依法确认该规定是否与法律、行政法规、规章相抵触； 

（二）依法确认该规定能否作为被申请人作出具体行政行为的依据； 

（三）书面告知申请人对该规定的审查结果。 

海关行政复议机关应当制作《抽象行政行为审查告知书》，并且送达申请人、被申请人。 

Section Four Incidental Review of Abstract Administrative Acts under Administrative Reconsideration 

Article 63 Where an applicant, in accordance with Article 31 of these Rules, files an application for reviewing the relevant provisions, which are within the jurisdiction of the Customs administrative reconsideration authority, the Customs administrative reconsideration authority shall, within 30 days, take actions by observing the following procedure: 

(a) determine in accordance with law whether the provisions run counter to any law, administrative regulation or rule; 

(b) confirm in accordance with law whether the provisions can be the basis on which the respondent undertakes the specific administrative act in point; and 

(c) notify the applicant in writing of the result of review of the provisions. 

The Customs administrative reconsideration authority shall issue a written Notice on Review of Abstract Administrative Acts, and serve it on the applicant and the respondent. 

第六十四条  海关行政复议机关对申请人申请审查的有关规定无权处理的，应当在7日内按照下列程序转送有权处理的上级海关或者其他行政机关依法处理： 

（一）转送有权处理的上级海关的，应当报告行政复议有关情况、执行该规定的有关情况、对该规定适用的意见； 

（二）转送有权处理的其他行政机关的，在转送函中应当说明行政复议的有关情况、请求确认该规定是否合法。 

Article 64 Where an applicant files an application for reviewing the relevant provisions that are not within the jurisdiction of the Customs administrative reconsideration authority, the Customs administrative reconsideration authority shall, within seven (7) days and in light of the following procedure, refer the application to the Customs at a higher level or another administrative authority that has the jurisdiction to conduct the review in accordance with law: 

(a) Where the application is referred to the Customs at a higher level that has the jurisdiction, the information on the administrative reconsideration and on the execution and application of the relevant provisions shall be reported to the latter; or 

(b) Where the application is referred to another administrative authority that has the jurisdiction, information on the administrative reconsideration shall be supplied and request for confirmation of the legality of the provisions be made in the letter of referral. 

第六十五条  有权处理的上级海关应当在60日内依照下列程序处理： 

（一）依法确认该规定是否合法、有效； 

（二）依法确认该规定能否作为被申请人作出具体行政行为的依据； 

（三）制作《抽象行政行为审查告知书》，并且送达海关行政复议机关、申请人和被申请人。 

第六十六条  海关行政复议机关在对被申请人作出的具体行政行为进行审查时，认为需对该具体行政行为所依据的有关规定进行审查的，依照本办法第六十三条、第六十四条、第六十五条的规定办理。 

Article 65 The Customs at a higher level that has the jurisdiction shall, within 60 days, handle the application by observing the following procedure: 

(a) confirm in accordance with law whether the provisions are legal and effective; 

(b)confirm in accordance with law whether the provisions can be the basis on which the respondent undertakes the specific administrative act in point; and 

(c) issue a written Notice on Review of Abstract Administrative Acts, and serve it on the Customs administrative reconsideration authority, the applicant and the respondent. 

Article 66 Where, in reviewing the specific administrative act undertaken by the respondent, the Customs administrative reconsideration authority believes that the relevant provisions based on which the act has been undertaken need to be reviewed, it shall handle the procedure in accordance with the provisions of Articles 63, 64 and 65 of these Rules.