第四十条 行政复议期间海关具体行政行为不停止执行；但是有行政复议法第二十一条规定情形之一的，可以停止执行。决定停止执行的，应当制作《具体行政行为停止执行决定书》，并且送达申请人、被申请人和第三人。
第四十一条 有下列情形之一的，海关行政复议机关可以决定合并审理，并且以后一个申请行政复议的日期为正式受理的日期：
（一）两个以上的申请人对同一海关具体行政行为分别向海关行政复议机关申请行政复议的；
（二）同一申请人对同一海关的数个相同类型或者具有关联性的具体行政行为分别向海关行政复议机关申请行政复议的。
Article 40 During administrative reconsideration, the execution of the specific Customs administrative act in point shall not be stopped unless conditions are met for any of the circumstances listed in Article 21 of the Administrative Reconsideration Law. Where it is decided to stop the execution of the act, a written Decision on Termination of Execution of Specific Administrative Act shall be issued and served on the applicant, the respondent and relevant third parties.
Article 41 Under any of the following circumstances, in handling two or more cases, a Customs administrative reconsideration authority may decide to consolidate those cases, and take the date of acceptance of the later administrative reconsideration application as the formal date of acceptance:
(a) Two or more applicants apply to the Customs administrative reconsideration authority for administrative reconsideration concerning the same specific Customs administrative act respectively; or
(b) Concerning several specific administrative acts of the same Customs that are of the same type or connected to one another, the same applicant files several administrative reconsideration applications with the Customs administrative reconsideration authority.
第五章 海关行政复议审理与决定
第一节 行政复议答复
第四十二条 海关行政复议机构应当自受理行政复议申请之日起7日内，将行政复议申请书副本或者行政复议申请笔录复印件以及申请人提交的证据、有关材料的副本发送被申请人。
第四十三条 被申请人应当自收到申请书副本或者行政复议申请笔录复印件之日起10日内，向海关行政复议机构提交《行政复议答复书》，并且提交当初作出具体行政行为的证据、依据和其他有关材料。
Chapter V Customs Administrative Reconsideration Case Handling and Decision
Section One Administrative Reconsideration Reply
Article 42 A Customs administrative reconsideration body shall, within seven (7) days upon acceptance of an administrative reconsideration application, send a copy of the application or a photocopy of the Written Record of Oral Application for Administrative Reconsideration, and a copy of the evidence and relevant materials submitted by the applicant to the respondent.
Article 43 The respondent shall, within ten (10) days upon receipt of the application copy or the photocopy of the Written Record of Oral Application for Administrative Reconsideration, submit to the Customs administrative reconsideration body a written Administrative Reconsideration Reply, the evidence and basis according to which the relevant specific administrative act is made as well as other relevant materials.
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