（七）被申请人作出具体行政行为时未告知有关公民、法人或者其他组织，但是有证据材料能够证明有关公民、法人或者其他组织知道该具体行政行为的，自证据材料证明其知道具体行政行为之日起计算。
具体行政行为具有持续状态的，自该具体行政行为终了之日起计算。
海关作出具体行政行为，依法应当向有关公民、法人或者其他组织送达法律文书而未送达的，视为该有关公民、法人或者其他组织不知道该具体行政行为。
申请人因不可抗力或者其他正当理由耽误法定申请期限的，申请期限自障碍消除之日起继续计算。
(g) Where the respondent fails to inform the relevant citizen, juristic person or organization in undertaking the specific administrative act, but evidentiary documents show that the citizen, juristic person or organization is aware of the act, the time limit shall start from the date when the evidentiary documents prove that he/she/it is already aware of the act.
Where the specific administrative act is a continuous one, the time limit shall start from the date when the act is completed.
Where Customs should have served the legal paper regarding a specific administrative act undertaken by it on the relevant citizen, juristic person or organization but fails to do so, the citizen, juristic person or organization shall be regarded as being unaware of the act.
Where the statutory time limit for the applicant to file the application is held up by force majeure or any other valid reason, the time limit shall be suspended until the barrier is removed.
第二十四条 公民、法人或者其他组织认为海关未依法履行法定职责，依照本办法第九条第一款第（八）项、第（十六）项的规定申请行政复议的，行政复议申请期限依照下列规定计算：
（一）履行职责的期限有法律、行政法规或者海关规章的明确规定的，自规定的履行期限届满之日起计算；
（二）履行职责的期限没有明确规定的，自海关收到公民、法人或者其他组织要求履行职责的申请满60日起计算。
Article 24 Where a citizen, juristic person or any other organization believes that Customs has failed to discharge its statutory responsibilities as prescribed by law, and applies for administrative reconsideration in accordance with items (h) and(p), paragraph 1, Article 9 of these Rules, the time limit for applying for administrative reconsideration shall be calculated in accordance with the following provisions:
(a) Where there is a specified time limit for discharge of responsibilities as prescribed in laws, administrative regulations or Customs rules, the time limit for applying for administrative reconsideration shall start from the date of expiration of the prescribed time limit for discharge of the responsibilities; or
(b) In the absence of any specified time limit for discharge of the responsibilities, the time limit for applying for administrative reconsideration shall start 60 days after Customs receives the application by the citizen, juristic person or organization asking Customs to discharge relevant responsibilities.
公民、法人或者其他组织在紧急情况下请求海关履行保护人身权、财产权的法定职责，海关不及时履行的，行政复议申请期限不受前款规定的限制。
第二十五条 本办法第九条第一款第（七）项规定的纳税争议事项，申请人未经行政复议直接向人民法院提起行政诉讼的，人民法院依法驳回后申请人再向海关申请行政复议的，从申请人起诉之日起至人民法院驳回的法律文书生效之日止的期间不计算在申请行政复议的期限内，但是海关作出有关具体行政行为时已经告知申请人应当先经海关行政复议的除外。
第四节 行政复议申请的提出
Where, in times of emergency, a citizen, juristic person or any other organization requests Customs to discharge its statutory responsibilities of protecting the personal safety or property rights of the former, but Customs fails to do so in time, the time limit for applying for administrative reconsideration shall not be restricted by the provisions of the preceding paragraph.
Article 25 With respect to the duty and/or tax payment disputes as specified in item (g), paragraph 1, Article 9 of these Rules, where an application for administrative reconsideration is filed with Customs after a people’s court rejects the case brought to it directly for an administrative proceeding by the applicant without first applying for any administrative reconsideration, the duration from the date when the applicant brings the case to the court till the date when the legal paper concerning the rejection of the case by the court becomes effective shall not be counted into the time limit for applying for administrative reconsideration, unless Customs has already informed the applicant, in undertaking the relevant specific administrative act, of applying for Customs administrative reconsideration first before bringing any case to a court.
Section Four Lodgment of Applications for Administrative Reconsideration
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