第六章　海关行政复议指导和监督 

第九十七条  海关行政复议机关应当加强对行政复议工作的领导。 

海关行政复议机构按照职责权限对行政复议工作进行督促、指导。 

第九十八条  上级海关应当加强对下级海关履行行政复议职责的监督，通过定期检查、抽查等方式，对下级海关的行政复议工作进行检查，并且及时反馈检查结果。 

海关发现本海关或者下级海关作出的行政复议决定有错误的，应当予以纠正。 

Chapter VI Guidance for and Supervision over Customs Administrative Reconsideration 

Article 97 Customs administrative reconsideration authorities shall enhance guidance for the handling of administrative reconsideration. 

Customs administrative reconsideration bodies shall, in accordance with their responsibilities and terms of reference, conduct supervision over and offer guidance for the handling of administrative reconsideration. 

Article 98 Customs at a higher level shall enhance supervision over the discharge of responsibilities by Customs at a lower level in the handling of administrative reconsideration, and shall inspect the work of administrative reconsideration of Customs at a lower level through routine checks, random checks, etc. and give feedback on the inspection in a timely fashion. 

Where a Customs house finds a mistake in an administrative reconsideration decision made by itself or the Customs at a lower level, correction shall be made. 

    第九十九条  海关行政复议机关在行政复议期间发现被申请人的具体行政行为违法或者需要做好善后工作的，可以制作《行政复议意见书》，对被申请人纠正执法行为、改进执法工作提出具体意见。 

被申请人应当自收到《行政复议意见书》之日起60日内将纠正相关行政违法行为或者做好善后工作的情况报告海关行政复议机构。 

第一百条　海关行政复议机构在行政复议期间发现法律、行政法规、规章的实施中带有普遍性的问题，可以向有关机关提出完善立法的建议。 

海关行政复议机构在行政复议期间发现海关执法中存在的普遍性问题，可以制作《行政复议建议书》，向本海关有关业务部门提出改进执法的建议；对于可能对本海关行政决策产生重大影响的问题，海关行政复议机构应当将《行政复议建议书》报送本级海关行政首长；属于上一级海关处理权限的问题，海关行政复议机关可以向上一级海关提出完善制度和改进执法的建议。 

Article 99 Where, during administrative reconsideration, a Customs administrative reconsideration authority finds the specific administrative act in point undertaken by the respondent is illegal or follow-up actions need to be taken, it may issue a Letter of Opinions on Administrative Reconsideration to set forth its opinions regarding the correction of the respondent’s law enforcement behavior and ways to improve its law enforcement. 

The respondent shall, within 60 days upon receipt of the Letter of Opinions on Administrative Reconsideration, submit to the competent Customs administrative reconsideration body a report on corrections made in relation to the illegal administrative act or follow-up actions taken. 

Article 100 Customs administrative reconsideration bodies may make recommendations to the relevant authorities on improvement of legislation regarding common problems arising from the implementation of laws, administrative regulations and rules, which are identified during administrative reconsideration. 

A Customs administrative reconsideration body may, when identifying any common problem existing in Customs law enforcement during administrative reconsideration, prepare an Administrative Reconsideration Recommendation Letter to make suggestions to the relevant departments within its own Customs for improvement of law enforcement. For problems that may have tremendous influence on the administrative decision-making of its own Customs, the Customs administrative reconsideration body shall also submit the Administrative Reconsideration Recommendation Letter to the chief executive of the Customs. For problems that are within the jurisdiction of the Customs at a higher level, the competent Customs administrative reconsideration authority may make recommendations to the Customs at a higher level for institutional and law enforcement improvement.