第九十二条 申请人和被申请人提交书面和解协议，并且要求海关行政复议机关按照和解协议内容制作《行政复议调解书》的，行政复议机关应当进行审查，申请人和被申请人达成的和解协议符合本办法第八十九条第（四）项、第（五）项规定的，海关行政复议机关可以根据和解协议的内容按照本办法第九十一条的规定制作《行政复议调解书》。
第九十三条 调解未达成协议或者行政复议调解书生效前一方反悔的，海关行政复议机关应当及时作出行政复议决定。
Article 92 Where the applicant and the respondent submit a written deed of conciliation and ask the Customs administrative reconsideration authority to issue an Administrative Reconsideration Mediation Agreement in light of the contents contained in the deed of conciliation, the administrative reconsideration authority shall review the deed of conciliation. Where the deed of conciliation reached by and between the applicant and the respondent complies with items (d) and (e), Article 89 of these Rules, the Customs administrative reconsideration authority may, in light of the contents contained in the deed of conciliation, prepare an Administrative Reconsideration Mediation Agreement in accordance with the provisions of Article 91 of these Rules.
Article 93 Where agreement fails to be reached after mediation, or either party reneges before the Administrative Reconsideration Mediation Agreement takes effect, the Customs administrative reconsideration authority shall make an administrative reconsideration decision timely.
第七节 行政复议决定的执行
第九十四条 申请人认为被申请人不履行或者无正当理由拖延履行行政复议决定书、行政复议调解书的，可以申请海关行政复议机关责令被申请人履行。
海关行政复议机关发现被申请人不履行或者无正当理由拖延履行行政复议决定书、行政复议调解书的，应当责令其限期履行，并且制作《责令限期履行行政复议决定通知书》，送达被申请人。
第九十五条 申请人在法定期限内未提起行政诉讼又不履行海关行政复议决定的，按照下列规定分别处理：
Section Seven Execution of Administrative Reconsideration Decisions
Article 94 Where the applicant believes that the respondent has not executed or has delayed executing the Administrative Reconsideration Decision or the Administrative Reconsideration Mediation Agreement without any valid reason, he/she/it may file an application with the Customs administrative reconsideration authority for ordering the respondent to execute it.
Where the Customs administrative reconsideration authority finds that the respondent has not executed or has delayed executing the Administrative Reconsideration Decision or the Administrative Reconsideration Mediation Agreement without any valid reason, it shall order the respondent to execute it within a specified time limit, and issue a written Notice on Ordered Execution of Administrative Reconsideration Decision Within a Specified Time Limit and serve it on the respondent.
Article 95 Where, within the statutory time limit, the applicant fails to initiate an administrative proceeding or execute the Customs Administrative Reconsideration Decision, the case shall be handled in accordance with the following provisions:
（一）维持具体行政行为的海关行政复议决定，由作出具体行政行为的海关依法强制执行或者申请人民法院强制执行；
（二）变更具体行政行为的海关行政复议决定，由海关行政复议机关依法强制执行或者申请人民法院强制执行。海关行政复议机关也可以指定作出具体行政行为的海关依法强制执行，被指定的海关应当及时将执行情况上报海关行政复议机关。
第九十六条 申请人不履行行政复议调解书的，由作出具体行政行为的海关依法强制执行或者申请人民法院强制执行。
(a) Where the Customs Administrative Reconsideration Decision has affirmed the specific administrative act in point, the Customs that has undertaken the act shall enforce the decision in accordance with law, or file an application with a people’s court for enforcement; or
(b) Where the Customs Administrative Reconsideration Decision has changed the original specific administrative act, the Customs administrative reconsideration authority shall enforce the decision in accordance with law, or file an application with a people’s court for enforcement. The Customs administrative reconsideration authority may designate the Customs that has undertaken the act to enforce the decision in accordance with law. The Customs so designated shall timely report to the Customs administrative reconsideration authority regarding the execution of the decision.
Article 96 Where an applicant fails to execute an Administrative Reconsideration Mediation Agreement, the Customs that has undertaken the act shall enforce it in accordance with law, or file an application with a people’s court for enforcement.
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