第七十六条　海关行政复议机关依据本办法第七十二条规定责令被申请人重新作出具体行政行为的，除以下情形外，被申请人不得作出对申请人更为不利的具体行政行为： 

（一）不作出对申请人更为不利的具体行政行为将损害国家利益、社会公共利益或者他人合法权益的； 

（二）原具体行政行为适用法律依据错误，适用正确的法律依据需要依法作出对申请人更为不利的具体行政行为的； 

（三）被申请人查明新的事实，根据新的事实和有关法律、行政法规、海关规章的强制性规定，需要作出对申请人更为不利的具体行政行为的； 

（四）其他依照法律、行政法规或者海关规章规定应当作出对申请人更为不利的具体行政行为的。 

Article 76 Where a Customs administrative reconsideration authority orders the respondent to undertake a specific administrative act anew in accordance with Article 72 of these Rules, the respondent shall not undertake any specific administrative act that is even more unfavorable against the applicant unless any of the following circumstances occurs: 

(a) If the specific administrative act that is even more unfavorable against the applicant fails to be undertaken, national interests, public interests of the society or the legitimate rights and interests of another person will be undermined; 

(b) The legal basis based on which the original specific administrative act has been undertaken is incorrect, and to apply the correct legal basis requires a specific administrative act that is even more unfavorable against the applicant be undertaken in accordance with law; 

(c) The respondent has ascertained new facts, in accordance with which and the mandatory provisions of the relevant laws, administrative regulations and Customs rules, a specific administrative act that is even more unfavorable against the applicant needs to be undertaken; or 

(d) Any other circumstances where a specific administrative act that is even more unfavorable against the applicant should be undertaken in accordance with the provisions of laws, administrative regulations or Customs rules. 

第七十七条  海关行政复议机关作出行政复议决定，应当制作《行政复议决定书》，送达申请人、被申请人和第三人。 

《行政复议决定书》应当载明下列内容： 

（一）申请人姓名、性别、年龄、职业、住址（法人或者其他组织的名称、地址、法定代表人或者主要负责人的姓名、职务）； 

（二）第三人姓名、性别、年龄、职业、住址（法人或者其他组织的名称、地址、法定代表人或者主要负责人的姓名、职务）； 

（三）被申请人名称、地址、法定代表人姓名； 

Article 77 In making an administrative reconsideration decision, a Customs administrative reconsideration authority shall issue a written Administrative Reconsideration Decision, and serve it on the applicant, the respondent and the third parties concerned. 

An Administrative Reconsideration Decision shall bear the following particulars: 

(a) the name, gender, age, occupation and residential address of the applicant, or in case the applicant is a juristic person or other organization, its name and address, as well as the name and title of its legal representative or chief person-in-charge; 

(b) the name, gender, age, occupation and residential address of the third parties concerned, or in case any third party is a juristic person or other organization, its name and address, as well as the name and title of its legal representative or chief person-in-charge; 

(c) the name and address of the respondent, and the name of its legal representative; 

（四）申请人申请复议的请求、事实和理由； 

（五）被申请人答复的事实、理由、证据和依据； 

（六）行政复议认定的事实和相应的证据； 

（七）作出行政复议决定的具体理由和法律依据； 

（八）行政复议决定的具体内容； 

（九）不服行政复议决定向人民法院起诉的期限和具体管辖法院； 

（十）作出行政复议决定的日期。 

(d) the requests, facts and reasons specified in the applicant’s application for reconsideration; 

(e) the facts, reasons, evidence and basis contained in the reply by the respondent; 

(f) the facts ascertained through administrative reconsideration, and relevant evidence; 

(g) the specific reasons and legal basis on which the administrative reconsideration decision is made; 

(h) the specific contents of the administrative reconsideration decision; 

(i) the time limit for bringing a lawsuit to a people’s court in case of disagreement with the administrative reconsideration decision, and the court having the jurisdiction; and 

(j) the date on which the administrative reconsideration decision is made.