第十五条 申请人、第三人可以委托１至２名代理人参加行政复议。
委托代理人参加行政复议的，应当向海关行政复议机构提交授权委托书。授权委托书应当载明下列事项：
（一）委托人姓名或者名称，委托人为法人或者其他组织的，还应当载明法定代表人或者主要负责人的姓名、职务；
（二）代理人姓名、性别、年龄、职业、地址及邮政编码；
（三）委托事项和代理期间；
（四）代理人代为提起、变更、撤回行政复议申请、参加行政复议调解、达成行政复议和解、参加行政复议听证、递交证据材料、收受行政复议法律文书等代理权限；
（五）委托日期及委托人签章。
公民在特殊情况下无法书面委托的，可以口头委托。公民口头委托的，海关行政复议机构应当核实并且记录在卷。
申请人、第三人解除或者变更委托的，应当书面报告海关行政复议机构。
Article 15 An applicant or a third party concerned may entrust one or two agents to participate in administrative reconsideration.
Where an agent is entrusted to participate in administrative reconsideration, a power of attorney shall be presented to the competent Customs administrative reconsideration body. The power of attorney shall bear the following particulars:
(a) the name of the principal, and if the principal is a juristic person or other organization, the name and title of its legal representative or chief person-in-charge;
(b) the name, gender, age, occupation, address and postal code of the attorney;
(c) matters covered by the power of attorney and duration of the power of attorney;
(d) scope of power delegated to the attorney, including the power of initiating, changing and withdrawing the application for administrative reconsideration, participating in administrative reconsideration mediation, reaching conciliation agreement in administrative reconsideration, participating in administrative reconsideration hearings, submitting evidence and relevant materials, receiving and accepting legal papers of administrative reconsideration, etc.; and
(e) date of authorization and signature or stamp of the principal.
Where, under exceptional circumstances, a citizen is unable to issue a written power of attorney, he/she may give the authorization orally. In the case of oral authorization by a citizen, the competent Customs administrative reconsideration body shall verify it and keep record thereof.
Where the applicant or any third party concerned cancels or alters the power of attorney, a written report shall be filed with the competent Customs administrative reconsideration body.
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