第八十条　申请人在行政复议决定作出前自愿撤回行政复议申请的，经海关行政复议机构同意，可以撤回。 

申请人撤回行政复议申请的，不得再以同一事实和理由提出行政复议申请。但是，申请人能够证明撤回行政复议申请违背其真实意思表示的除外。

　　第八十一条　行政复议期间被申请人改变原具体行政行为，但是申请人未依法撤回行政复议申请的，不影响行政复议案件的审理。 

Article 80 Where an applicant voluntarily withdraws an administrative reconsideration application before an administrative reconsideration decision is made, the application may be withdrawn upon approval by the Customs administrative reconsideration body. 

Where an applicant has withdrawn an administrative reconsideration application, he/she/it shall not apply again based on the same facts and reasons for administrative reconsideration unless the applicant can prove that withdrawing the application was against his/her/its real intention. 

Article 81 Where the respondent changes the original specific administrative act during administrative reconsideration but the applicant has not withdrawn the administrative reconsideration application in accordance with law, the handling of the administrative reconsideration case shall not be affected.