第二十条 依照法律、行政法规或者海关规章的规定，下级海关经上级海关批准后以自己的名义作出具体行政行为的，以作出批准的上级海关为被申请人。
根据海关法和有关行政法规、海关规章的规定，经直属海关关长或者其授权的隶属海关关长批准后作出的具体行政行为，以直属海关为被申请人。
第二十一条 海关设立的派出机构、内设机构或者其他组织，未经法律、行政法规授权，对外以自己名义作出具体行政行为的，以该海关为被申请人，向该海关的上一级海关申请行政复议。
Article 20 Where, after obtaining the approval of Customs at a higher level, Customs at a lower level undertakes a specific administrative act in its own name in accordance with the provisions of laws, administrative regulations and Customs rules, the Customs at a higher level that has given the approval shall be the respondent.
Where, after approval is obtained from the director general of a regional Customs or the director of the Customs house under the regional Customs authorized thereby, a specific administrative act is undertaken in accordance with the Customs Law as well as the provisions of relevant administrative regulations and Customs rules, the regional Customs shall be the respondent.
Article 21 Where an outpost or internal unit of a Customs house or any other organization of the Customs house undertakes a specific administrative act in its own name without authorization by any law or administrative regulation, that Customs house shall be the respondent, and the application for administrative reconsideration shall be addressed to the Customs at a higher level that supervises that Customs house.
第三节 行政复议申请期限
第二十二条 海关对公民、法人或者其他组织作出具体行政行为，应当告知其申请行政复议的权利、行政复议机关和行政复议申请期限。
对于依照法律、行政法规或者海关规章的规定，下级海关经上级海关批准后以自己的名义作出的具体行政行为，应当告知以作出批准的上级海关为被申请人以及相应的行政复议机关。
第二十三条 公民、法人或者其他组织认为海关具体行政行为侵犯其合法权益的，可以自知道该具体行政行为之日起60日内提出行政复议申请。
前款规定的行政复议申请期限依照下列规定计算：
Section Three Time Limits for Applying for Administrative Reconsideration
Article 22 Where a specific administrative act in relation to a citizen, juristic person or any other organization is undertaken by Customs, Customs shall inform the former of his/her/its right to apply for administrative reconsideration, the administrative reconsideration authority to which the application shall be addressed, and the time limit for applying for administrative reconsideration.
Where, after obtaining approval from Customs at a higher level, Customs at a lower level undertakes a specific administrative act in its own name in accordance with the provisions of laws, administrative regulations or Customs rules, it shall notify the citizen, juristic person or organization that the Customs at a higher level which has given the approval shall be the respondent, and inform him/her/it of the corresponding administrative reconsideration authority.
Article 23 Where a citizen, juristic person or any other organization believes that a specific Customs administrative act has infringed his/her/its legitimate rights or interests, he/she/it may, within 60 days as from the day when he/she/it becomes aware of the act, apply for administrative reconsideration.
The time limit for applying for administrative reconsideration prescribed in the preceding paragraph shall be calculated in accordance with the following provisions:
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