第三十八条 申请人依法提出行政复议申请，海关行政复议机关无正当理由不予受理的，上一级海关可以根据申请人的申请或者依职权先行督促其受理；经督促仍不受理的，应当责令其限期受理，并且制作《责令受理行政复议申请通知书》；必要时，上一级海关也可以直接受理，并且制作《直接受理行政复议申请通知书》，送达申请人和原海关行政复议机关。上一级海关经审查认为海关行政复议机关不予受理行政复议申请的决定符合本办法规定的，应当向申请人做好说明解释工作。
第三十九条 下列情形不视为申请行政复议，海关行政复议机关应当给予答复，或者转由其他机关处理并且告知申请人：
Article 38 Where, without any valid reason, a Customs administrative reconsideration authority refuses to accept an administrative reconsideration application filed by an applicant as prescribed by law, the Customs at a higher level may, in light of the application filed by the applicant or ex officio, urge the Customs administrative reconsideration authority to accept the application. Where the Customs administrative reconsideration authority still refuses to accept the application after being urged, the Customs at a higher level shall order it to accept the application within a specified time limit and issue a Letter of Notification on Ordered Acceptance of Administrative Reconsideration Application. When necessary, the Customs at a higher level may accept the application by itself directly, and issue and serve a Letter of Notification on Direct Acceptance of Administrative Reconsideration Application on the applicant and the original Customs administrative reconsideration authority. Where, upon examination, the Customs at a higher level believes that the decision by the Customs administrative reconsideration authority to reject the application is in line with the provisions of these Rules, the former shall make explanations to the applicant.
Article 39 The following applications shall not be regarded as applications for administrative reconsideration, and the relevant Customs administrative reconsideration authorities shall either make a reply or refer the cases to the competent authority for disposal and inform the applicant:
（一）对海关工作人员的个人违法违纪行为进行举报、控告或者对海关工作人员的态度作风提出异议的；
（二）对海关的业务政策、作业制度、作业方式和程序提出异议的；
（三）对海关工作效率提出异议的；
（四）对行政处罚认定的事实、适用的法律及处罚决定没有异议，仅因经济上不能承受而请求减免处罚的；
（五）不涉及海关具体行政行为，只对海关规章或者其他规范性文件有异议的；
（六）请求解答法律、行政法规、规章的。
(a) The purpose of the application is to report or complain about the behavior of a Customs officer in violation of law or discipline, or to raise an objection to the attitude or working style of a Customs officer;
(b) The purpose of the application is to raise an objection to Customs policies, or to the procedures, ways or processes of Customs operations;
(c) The purpose of the application is to raise an objection to the efficiency of Customs work;
(d) The applicant has no objection to the facts found concerning the relevant administrative penalty, the laws applied and the penalty decision made, but, due to his/her/its economic difficulties, the penalty is unbearable, and the applicant has filed the application to request a lesser punishment;
(e) The application does not involve any specific Customs administrative act, and the purpose of the application is just to raise an objection to Customs rules or other regulatory papers; or
(f) The purpose of the application is to ask for explanations regarding a law, an administrative regulation, or a rule.
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