《行政复议决定书》应当加盖海关行政复议机关的印章。
《行政复议决定书》一经送达，即发生法律效力。
《行政复议决定书》直接送达的，行政复议人员应当就行政复议认定的事实、证据、作出行政复议决定的理由、依据向申请人、被申请人和第三人作出说明；申请人、被申请人和第三人对《行政复议决定书》提出异议的，除告知其向人民法院起诉的权利外，应当就有关异议作出解答。《行政复议决定书》以其他方式送达的，申请人、被申请人和第三人就《行政复议决定书》有关内容向海关行政复议机构提出异议的，行政复议人员应当向申请人、被申请人和第三人作出说明。
经申请人和第三人同意，海关行政复议机关可以通过出版物、海关门户网站、海关公告栏等方式公布生效的行政复议法律文书。
An Administrative Reconsideration Decision shall be stamped with the seal of the Customs administrative reconsideration authority.
Once served, an Administrative Reconsideration Decision shall become effective immediately.
Where an Administrative Reconsideration Decision is served directly, the administrative reconsideration personnel shall make explanations to the applicant, the respondent and the relevant third parties regarding the facts ascertained through administrative reconsideration, the evidence, and the grounds and basis on which the administrative reconsideration decision is made. Where the applicant, the respondent or a third party disagrees with the Administrative Reconsideration Decision, in addition to informing him/her/it of the right to bring a lawsuit to a people’s court, the administrative reconsideration personnel shall also answer questions from him/her/it concerning the disagreement. Where the Administrative Reconsideration Decision is served by other means, and the applicant, the respondent or a third party concerned raises different opinions concerning the contents of the Administrative Reconsideration Decision to the Customs administrative reconsideration body, the administrative reconsideration personnel shall make explanations to the applicant, the respondent or the third party.
With the consent of the applicant and the third parties concerned, Customs administrative reconsideration authorities may publicize relevant legal instruments of administrative reconsideration that have taken effect through publications, Customs portal websites, Customs notice boards, etc..
第七十八条 《行政复议决定书》送达申请人、被申请人和第三人后，海关行政复议机关发现《行政复议决定书》有需要补充、更正的内容，但是不影响行政复议决定的实质内容的，应当制发《行政复议决定补正通知书》，并且送达申请人、被申请人和第三人。
第七十九条 有下列情形之一的，海关行政复议机关应当决定驳回行政复议申请：
（一）申请人认为海关不履行法定职责申请行政复议，海关行政复议机关受理后发现被申请人没有相应法定职责或者被申请人在海关行政复议机关受理该行政复议申请之前已经履行法定职责的；
（二）海关行政复议机关受理行政复议申请后，发现该行政复议申请不符合受理条件的。
海关行政复议机关的上一级海关认为该行政复议机关驳回行政复议申请的理由不成立的，应当责令其恢复审理。
Article 78 Where, after an Administrative Reconsideration Decision is served on the applicant, the respondent and the third parties concerned, the Customs administrative reconsideration authority finds that some contents need to be added or modified but do not affect the substantive part of the decision, it shall issue a Notice on Additions and Modifications for Administrative Reconsideration Decision, and serve it on the applicant, the respondent and the relevant third parties.
Article 79 Under any of the following circumstances, a Customs administrative reconsideration authority shall make a decision of rejecting the administrative reconsideration application:
(a) The applicant has filed the application for administrative reconsideration in the belief that Customs fails to discharge its statutory responsibilities, but the Customs administrative reconsideration authority finds, after accepting the application, that the respondent is not mandated with the statutory responsibilities in point or the respondent has performed its statutory responsibilities before the Customs administrative reconsideration authority accepts the application; or
(b) After accepting the application for administrative reconsideration, the Customs administrative reconsideration authority finds the application does not conform to the conditions required for acceptance.
Where the Customs at a higher level that supervises the Customs administrative reconsideration authority believes that the reason based on which the administrative reconsideration authority rejects the application is untenable, it shall order the latter to resume the handling of the case.
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