第十三条 有权申请行政复议的法人或者其他组织终止的，承受其权利的公民、法人或者其他组织可以申请行政复议。
法人或者其他组织实施违反海关法的行为后，有合并、分立或者其他资产重组情形，海关以原法人、组织作为当事人予以行政处罚并且以承受其权利义务的法人、组织作为被执行人的，被执行人可以以自己的名义申请行政复议。
第十四条 行政复议期间，海关行政复议机构认为申请人以外的公民、法人或者其他组织与被审查的具体行政行为有利害关系的，应当通知其作为第三人参加行政复议。
行政复议期间，申请人以外的公民、法人或者其他组织认为与被审查的海关具体行政行为有利害关系的，可以向海关行政复议机构申请作为第三人参加行政复议。申请作为第三人参加行政复议的，应当对其与被审查的海关具体行政行为有利害关系负举证责任。
通知或者同意第三人参加行政复议的，应当制作《第三人参加行政复议通知书》，送达第三人。
第三人不参加行政复议，不影响行政复议案件的审理。
Article 13 In the case of termination of a juristic person or any other organization which is entitled to apply for administrative reconsideration, citizens, juristic persons or other organizations that succeed to its rights may apply for administrative reconsideration instead.
Where, after a juristic person or any other organization commits an act in violation of the Customs Law, a merger, division or any other circumstance of assets realignment occurs to it, and Customs takes the original juristic person or organization as an interested party and imposes administrative punishment on the original juristic person or organization, and takes the juristic persons or organizations that succeed to its rights and obligations as the parties on which the punishment is to be executed, such parties on which the punishment is to be executed may apply for administrative reconsideration in their own name.
Article 14 Where, during the process of administrative reconsideration, a Customs administrative reconsideration body believes that a citizen, juristic person or any other organization other than the applicant has a stake in the specific Customs administrative act under scrutiny, it shall notify the citizen, juristic person or organization to participate in the administrative reconsideration as a third party.
Where, during the process of administrative reconsideration, a citizen, juristic person or any other organization other than the applicant believes that it has a stake in the specific Customs administrative act under scrutiny, it may apply to the competent Customs administrative reconsideration body for participation in the administrative reconsideration as a third party. Where applying for participation in the administrative reconsideration as a third party, the applicant shall be responsible for burden of proof of the stake it has in the specific Customs administrative act under scrutiny.
In notifying a third party to participate in administrative reconsideration or agreeing to the participation of a third party in administrative reconsideration, Customs shall issue a Notification on Participation in Administrative Reconsideration As a Third Party, and serve it on the third party concerned.
Failure of any third party concerned to participate in administrative reconsideration does not affect the handling of any administrative reconsideration case.
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