第一百一十二条 海关行政复议机关可以使用行政复议专用章。在海关行政复议活动中，行政复议专用章和行政复议机关的印章具有同等法律效力。
第一百一十三条 海关行政复议机关办理行政复议案件、海关作为被申请人参加行政复议活动，该海关行政复议机构应当对有关案件材料进行整理，按照规定立卷归档。
Article 112 A Customs administrative reconsideration authority may use a special stamp for administrative reconsideration. In Customs administrative reconsideration activities, the special stamp for administrative reconsideration and the stamp of the administrative reconsideration authority shall have the same legal effect.
Article 113 Where a Customs administrative reconsideration authority handles an administrative reconsideration case, or a Customs house attends activities of administrative reconsideration as the respondent, the administrative reconsideration body of the relevant Customs house shall sort materials pertinent to the case and put them on file.
第一百一十四条 本办法由海关总署负责解释。
第一百一十五条 本办法自2007年11月1日起施行。1999年8月30日海关总署令第78号发布的《中华人民共和国海关实施〈行政复议法〉办法》同时废止。
Article 114 The right of interpretation of these Rules shall remain with the General Administration of Customs.
Article 115 These Rules shall come into force as of November 1, 2007. The Rules of the General Administration of Customs of the People’s Republic of China on Implementing the Administrative Reconsideration Law promulgated in the form of Decree No. 78 of the General Administration of Customs on August 30, 1999 shall be repealed simultaneously.
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