第三十条 申请人提出行政复议申请时错列被申请人的，海关行政复议机构应当告知申请人变更被申请人。
申请人变更被申请人的期间不计入行政复议审理期限。
第三十一条 申请人认为海关的具体行政行为所依据的规定不合法，可以依据行政复议法第七条的规定，在对具体行政行为申请行政复议时一并提出对该规定的审查申请。
申请人在对具体行政行为提起行政复议申请时尚不知道该具体行政行为所依据的规定的，可以在海关行政复议机关作出行政复议决定前提出。
第四章 海关行政复议受理
Article 30 Where an applicant makes a mistake about who should be the respondent in applying for administrative reconsideration, the relevant Customs administrative reconsideration body shall notify the applicant to change the respondent.
The duration during which the applicant changes the respondent shall not be counted into the time limit for handling the administrative reconsideration case.
Article 31 Where the applicant believes that the basis on which a specific Customs administrative act is undertaken is illegal, he/she/it may, in accordance with the provisions of Article 7 of the Administrative Reconsideration Law, file an application for reviewing the provisions for the specific administrative act in addition to applying for administrative reconsideration.
Where, in filing an application for administrative reconsideration of a specific administrative act, the applicant is not aware of the provisions based on which the act is undertaken, he/she/it may file an application for reviewing the provisions before the relevant Customs administrative reconsideration authority issues the decision of administrative reconsideration.
Chapter IV Acceptance of Customs Administrative Reconsideration Applications
第三十二条 海关行政复议机关收到行政复议申请后，应当在5日内进行审查。行政复议申请符合下列规定的，应当予以受理：
(一)有明确的申请人和符合规定的被申请人；
(二)申请人与具体行政行为有利害关系；
(三)有具体的行政复议请求和理由；
Article 32 After a Customs administrative reconsideration authority receives an application for administrative reconsideration, it shall, within five (5) days, examine the application. The application shall be accepted if it satisfies the following requirements:
(a) The applicant of the application has been clearly defined in the application and the respondent has been correctly chosen as prescribed by law;
(b) The applicant has a stake in the specific administrative act in point;
(c) The application contains specific requests and reason(s) for administrative reconsideration;
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