第三十四条 申请人以传真、电子邮件方式递交行政复议申请书、证明材料的，海关行政复议机构不得以其未递交原件为由拒绝受理。
海关行政复议机构受理申请人以传真、电子邮件方式提出的行政复议申请后，应当告知申请人自收到《行政复议申请受理通知书》之日起10日内提交有关材料的原件。
第三十五条 对符合本办法规定，且属于本海关受理的行政复议申请，自海关行政复议机构收到之日起即为受理。
海关行政复议机构收到行政复议申请的日期，属于申请人当面递交的，由海关行政复议机构经办人在申请书上注明收到日期，并且由递交人签字确认；属于直接从邮递渠道收取或者其他单位、部门转来的，由海关行政复议机构签收确认；属于申请人以传真或者电子邮件方式提交的，以海关行政复议机构接收传真之日或者海关互联网电子邮件系统记载的收件日期为准。
Article 34 Where an applicant submits an administrative reconsideration application and relevant evidentiary materials by fax or via e-mail, the competent Customs administrative reconsideration body shall not refuse to accept the application just because the original application or materials are not submitted.
After the Customs administrative reconsideration body has accepted the administrative reconsideration application submitted by the applicant by fax or via e-mail, it shall notify the applicant to provide the originals of the relevant application materials within ten (10) days upon receipt of the Notice on Acceptance of Administrative Reconsideration Application.
Article 35 For an administrative reconsideration application that meets the requirements of these Rules and falls within the jurisdiction of administrative reconsideration of the Customs to which the application is addressed, the day on which the Customs’ administrative reconsideration body receives the application shall be regarded as the date of acceptance.
With respect to the date of receipt of the administrative reconsideration application by the Customs administrative reconsideration body, if the application is submitted by the applicant in person, the officer of the Customs administrative reconsideration body who receives the application shall note the date of receipt on the application and ask the submitter to sign for confirmation. If the application is received directly through postal delivery or forwarded by another agency or department, the Customs administrative reconsideration body shall sign for receipt of the application. If the application is submitted by the applicant by fax or via e-mail, the day when the Customs administrative reconsideration body receives the fax or the date of receipt recorded by the Internet e-mail system of the Customs shall be regarded as the date of receipt of the application.
第三十六条 对符合本办法规定，但是不属于本海关管辖的行政复议申请，应当在审查期限内转送有管辖权的海关行政复议机关，并且告知申请人。口头告知的，应当记录告知的有关内容，并且当场交由申请人签字或者盖章确认；书面告知的，应当制作《行政复议告知书》，并且送达申请人。
第三十七条 申请人就同一事项向两个或者两个以上有权受理的海关申请行政复议的，由最先收到行政复议申请的海关受理；同时收到行政复议申请的，由收到行政复议申请的海关在10日内协商确定；协商不成的，由其共同上一级海关在10日内指定受理海关。协商确定或者指定受理海关所用时间不计入行政复议审理期限。
Article 36 An administrative reconsideration application which meets the requirements set out in these Rules but does not fall within the jurisdiction of administrative reconsideration of the Customs to which it is addressed shall, within the time limit for examination, be forwarded to the Customs administrative reconsideration authority whose jurisdiction does cover the application, and the applicant shall be notified of the referral. In the case of an oral notification, record of the relevant contents of the conversation shall be kept and signed or stamped on the spot by the applicant. In the case of a written notification, a Letter of Notification on Administrative Reconsideration shall be issued and served on the applicant.
Article 37 Where, concerning the same matter, an applicant lodges an application for administrative reconsideration with two or more Customs houses which have the jurisdiction to accept the application, the application shall be accepted by the Customs which receives it first. Where the Customs houses receive the application at the same time, it shall be decided, within 10 days upon receipt, through consultation among the Customs houses which receive the application. Where it is impossible to have any consensus reached through consultation, the Customs at a higher level that supervises all of them shall, within ten (10) days, designate one of them to accept the application. The time consumed for consultation or for designating the accepting Customs shall not be counted into the time limit for handling the administrative reconsideration case.
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