第四十五条 行政复议案件的答复工作由被申请人负责法制工作的机构具体负责。
对海关总署作出的具体行政行为不服向海关总署申请行政复议的，由原承办具体行政行为有关事项的部门或者机构具体负责提出书面答复，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。
第二节 行政复议审理
Article 45 The legal affairs department of the respondent shall be responsible for the specific matters of reply concerning administrative reconsideration cases.
Where a citizen, juristic person or any other organization refuses to accept a specific administrative act undertaken by the General Administration of Customs and applies to the latter for administrative reconsideration, the department or body that has undertaken the specific matters in relation to the act shall be responsible for submitting a written reply, as well as the evidence, basis and other pertinent materials based on which the act has been undertaken.
Section Two Administrative Reconsideration Case Handling
第四十六条 海关行政复议案件实行合议制审理。合议人员为不得少于3人的单数。合议人员由海关行政复议机构负责人指定的行政复议人员或者海关行政复议机构聘任或者特邀的其他具有专业知识的人员担任。
被申请人所属人员不得担任合议人员。对海关总署作出的具体行政行为不服向海关总署申请行政复议的，原具体行政行为经办部门的人员不得担任合议人员。
对于事实清楚、案情简单、争议不大的海关行政复议案件，也可以不适用合议制，但是应当由2名以上行政复议人员参加审理。
Article 46 Customs administrative reconsideration cases shall be handled by applying the collegial system. The number of members of the collegial panel shall be an odd number of not less than 3. The panel shall be composed of administrative reconsideration personnel designated by the person-in-charge of the Customs administrative reconsideration body or other persons in possession of professional knowledge recruited or specially invited by the Customs administrative reconsideration body to sit on the panel.
Staff working for the respondent shall not sit on the panel. Where a citizen, juristic person or any other organization refuses to accept a specific administrative act undertaken by the General Administration of Customs and applies to the latter for administrative reconsideration, staff of the department of the General Administration of Customs that has undertaken the act shall not sit on the panel.
A Customs administrative reconsideration case whose facts are clear, circumstances are simple and not so disputable, may not apply the collegial system, but at least two administrative reconsideration staff shall participate in the handling of the case.
第四十七条 海关行政复议机构负责人应当指定一名行政复议人员担任主审，具体负责对行政复议案件事实的审查，并且对所认定案件事实的真实性和适用法律的准确性承担主要责任。
合议人员应当根据复议查明的事实，依据有关法律、行政法规和海关规章的规定，提出合议意见，并且对提出的合议意见的正确性负责。
Article 47 The person-in-charge of the Customs administrative reconsideration body shall designate an administrative reconsideration staff to serve as the chair of the panel, who shall undertake the specific task of reviewing the facts of the administrative reconsideration case and assume major responsibilities for the authenticity of the facts found concerning the case and the correctness of application of law.
Members of the collegial panel shall, in light of the facts ascertained through review and in accordance with the provisions of relevant laws, administrative regulations and Customs rules, put forward collegial opinions and be responsible for the correctness of such opinions.
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