第一百零六条　海关行政复议机关、海关行政复议机构、行政复议人员有行政复议法第三十四条、第三十五条、行政复议法实施条例第六十四条规定情形的，依照行政复议法、行政复议法实施条例的有关规定处理。 

第一百零七条　被申请人有行政复议法第三十六条、第三十七条、行政复议法实施条例第六十二条规定情形的，依照行政复议法、行政复议法实施条例的有关规定处理。 

Article 106 Where any of the circumstances specified in Articles 34 and 35 of the Administrative Reconsideration Law or in Article 64 of the Regulations on Implementing the Administrative Reconsideration Law occurs to a Customs administrative reconsideration authority, a Customs administrative reconsideration body or any administrative reconsideration staff, it shall be handled in accordance with the relevant provisions of the Administrative Reconsideration Law and the Regulations on Implementing the Administrative Reconsideration Law. 

Article 107 Where any of the circumstances specified in Articles 36 and 37 of the Administrative Reconsideration Law or in Article 62 of the Regulations on Implementing the Administrative Reconsideration Law occurs to a respondent, it shall be handled in accordance with the relevant provisions of the Administrative Reconsideration Law and the Regulations on Implementing the Administrative Reconsideration Law. 

第一百零八条　上级海关发现下级海关及有关工作人员有违反行政复议法、行政复议法实施条例和本办法规定的，应当制作《处理违法行为建议书》，向有关海关提出建议，该海关应当依照行政复议法和有关法律、行政法规的规定作出处理，并且将处理结果报告上级海关。 

海关行政复议机构发现有关海关及其工作人员有违反行政复议法、行政复议法实施条例和本办法规定的，应当制作《处理违法行为建议书》，向人事、监察部门提出对有关责任人员的处分建议，也可以将有关人员违法的事实材料直接转送人事、监察部门处理；接受转送的人事、监察部门应当依法处理，并且将处理结果通报转送的海关行政复议机构。 

第八章 附则 

Article 108 Where Customs at a higher level finds Customs at a lower level or relevant personnel thereof have breached any provisions of the Administrative Reconsideration Law, the Regulations on Implementing the Administrative Reconsideration Law or these Rules, it shall issue a Letter of Recommendation on Dealing with Illegal Acts to make suggestions to the relevant Customs, which shall handle the case in accordance with the provisions of the Administrative Reconsideration Law and other relevant laws and administrative regulations and file a report thereon to the Customs at a higher level. 

Where a Customs administrative reconsideration body finds that the relevant Customs or personnel thereof have breached any provisions of the Administrative Reconsideration Law, the Regulations on Implementing the Administrative Reconsideration Law or these Rules, it shall issue a written Letter of Recommendation on Dealing with Illegal Acts to make suggestions to the human resources and supervisory departments concerning measures against the persons to be held accountable, or it may directly send the materials concerning the facts of violation by the relevant personnel to the human resources and supervisory departments, which shall handle the case in accordance with law and inform the Customs administrative reconsideration body which has sent the materials of the result. 

Chapter VIII Supplementary Provisions 

第一百零九条　海关行政复议期间的计算和行政复议法律文书的送达，依照民事诉讼法关于期间、送达的规定执行。 

本办法关于行政复议期间有关“5日”、“7日”的规定是指工作日，不含节假日。 

第一百一十条　海关行政复议机关受理行政复议申请，不得向申请人收取任何费用。 

海关行政复议活动所需经费、办公用房以及交通、通讯、监控等设备由各级海关予以保障。 

第一百一十一条　外国人、无国籍人、外国组织在中华人民共和国境内向海关申请行政复议，适用本办法。 

Article 109 The calculation of time of administrative reconsideration and the service of administrative reconsideration legal papers shall be conducted in accordance with the provisions of the Civil Procedure Law concerning the time and the service. 

For the purpose of these Rules, “5 days” and “7 days” mentioned in relation to the time of administrative reconsideration refer to working days, not including holidays. 

Article 110 Customs administrative reconsideration authorities shall not impose any charges on applicants for accepting administrative reconsideration applications. 

Funding, office space, as well as transportation, communications and monitoring equipment required for Customs administrative reconsideration shall be provided by Customs at corresponding levels. 

Article 111 Where a foreigner, a Stateless person or a foreign organization applies to Customs for administrative reconsideration in the territory of the People’s Republic of China, these Rules shall also apply.