第二节 被申请人和行政复议机关
第十六条 公民、法人或者其他组织对海关作出的具体行政行为不服，依照本办法规定申请行政复议的，作出该具体行政行为的海关是被申请人。
第十七条 对海关具体行政行为不服的，向作出该具体行政行为的海关的上一级海关提出行政复议申请。
对海关总署作出的具体行政行为不服的，向海关总署提出行政复议申请。
Section Two Respondents and Administrative Reconsideration Authorities
Article 16 Where a citizen, juristic person or any other organization refuses to accept a specific administrative act undertaken by Customs, and files an application for administrative reconsideration in accordance with the provisions of these Rules, the Customs which has undertaken the specific administrative act shall be the respondent of the application.
Article 17 Where a citizen, juristic person or any other organization refuses to accept a specific administrative act undertaken by local Customs, the application for administrative reconsideration shall be addressed to the Customs at a higher level which supervises the Customs that has undertaken that specific administrative act.
Where a citizen, juristic person or any other organization refuses to accept a specific administrative act undertaken by the General Administration of Customs, the application for administrative reconsideration shall be addressed to the General Administration of Customs.
第十八条 两个以上海关以共同的名义作出具体行政行为的，以作出具体行政行为的海关为共同被申请人，向其共同的上一级海关申请行政复议。
第十九条 海关与其他行政机关以共同的名义作出具体行政行为的，海关和其他行政机关为共同被申请人，向海关和其他行政机关的共同上一级行政机关申请行政复议。
申请人对海关总署与国务院其他部门共同作出的具体行政行为不服，向海关总署或者国务院其他部门提出行政复议申请，由海关总署、国务院其他部门共同作出处理决定。
Article 18 Where a specific administrative act is undertaken jointly by and in the name of two or more Customs houses, the Customs houses that have undertaken that specific administrative act shall be the joint respondents, and the application for administrative reconsideration shall be addressed to the Customs at a higher level that supervises both of them.
Article 19 Where a specific administrative act is undertaken jointly by and in the name of Customs and another administrative authority, Customs and that administrative authority shall be the joint respondents, and the application for administrative reconsideration shall be addressed to the administrative authority at a higher level that supervises both the Customs and that administrative authority.
Where an applicant refuses to accept a specific administrative act jointly undertaken by the General Administration of Customs and another agency under the State Council, and files an application for administrative reconsideration to either the General Administration of Customs or the other agency under the State Council, a decision thereon shall be made jointly by the General Administration of Customs and the other agency under the State Council.
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