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1、中华人民共和国海关审理行 政复议案件程序规定（2024年1月22日海关总署 令第265号公布 自2024年3月1日起实施）第一章总则第一条为了规范海关 行政复议，监督和保障海关 依法行使职权，发挥行政复 议化解行政争议的主渠道作 用，推进海关法治建设，根 据中华人民共和国行政复 议法（以下简称行政复议 法）、中华人民共和国海 关法的规定，制定本规中华人民共和国海关审理行政复议案件程序规定ProvisionsoftheCustomsofthePeople,sRepublicofChinaontheProceduresfortheTrialofAdministrativeReconsiderati
2、onCases制定机关：海关总署发文字号：海关总署令第265号公布日期：2024.01.22施行日期：2024.03.01效力住阶：部门规章法规类别：海关综合规定行政处罚与行政复议IssuingAuthority：GeneralAdministrationofCustomsDocumentNumber：OrderNo.265oftheGeneralAdministrationofCustomsDateIssued：01-22-2024EffectiveDate：03-01-20241.evelofAuthority：DepartmentalRulesAreaofLaw:GeneralProvi
3、sionsonCustomsAdministrativePenaltyandAdministrativeReconsiderationProvisionsoftheCustomsofthePeoplesRepublicofChinaontheProceduresfortheTrialofAdministrativeReconsiderationCases(IssuedbyOrderNo.265oftheGeneralAdministrationofCustomsonNovember23,20215comingintoforceonMarch152024)ChapterIGeneralProvi
4、sionsArticle1TheseProvisionsaredevelopedinaccordancewiththeprovisionsoftheAdministrativeReconsiderationLawofthePeoplesRepublicofChina(uAdministrativeReconsiderationLaw”)andtheCustomsLawofthePeoplesRepublicofChinaforthepurposesofregulatingCustoms*administrativereconsideration,supervisingandguaranteei
5、ngtheCustomsexerciseoffunctionsandpowersinaccordancewiththelaw,maximizingtheroleofadministrativereconsiderationasthemainchannelforresolvingadministrativedisputes,andpromotingtheruleoflawbytheCustoms.Article2TheCustoms*administrativereconsiderationshalladheretotheleadershipoftheCommunistPartyofChina.
6、Theadministrativereconsiderationauthorityshall,inperformingitsadministrativereconsiderationduties,followtheprinciplesoflegality,impartiality,openness,efficiency,convenienceforthepeople,andserviceforthepeople,insistoncorrectinganyerrordiscovered,andguaranteethecorrectimplementationoflawsandadministra
7、tiveregulations.Article3TheGeneralAdministrationofCustoms(GAC)andCustomsofficesdirectlyundertheGACshall,astheCustoms*administrativereconsiderationauthorities,performadministrativereconsiderationdutiesinaccordancewiththeseProvisions.TheinstitutionsresponsibleforthelegalworkoftheGACandCustomsofficesdi
8、rectlyundertheGACareCustomsadministrativereconsiderationinstitutionsandshallhandleadministrativereconsiderationmattersinaccordancewiththeseProvisions.TheCustomsadministrativereconsiderationinstitutionsshallalsoorganizeandhandlethemattersonrespondingtoadministrativelawsuitsoftheCustomsatthesamelevel.
9、TheCustomsadministrativereconsiderationinstitutionatahigherlevelshallguideandsupervisetheadministrativereconsiderationworkofCustomsadministrativereconsiderationinstitutionsatlowerlevels.定。第二条海关行政复议 工作坚持中国共产党的领 导。海关行政复议机关履行行政 复议职责，应当遵循合法、 公正、公开、高效、便民、 为民的原则，坚持有错必 纠，保障法律、行政法规的 正确实施。第三条海关总署、直 属海关是海关行政复
10、议机 关，依照本规定履行行政复 议职责。海关总署、直属海 关负责法治工作的机构是海 关行政复议机构，依照本规 定办理行政复议事项。海关 行政复议机构同时组织办理 本级海关的行政应诉事项。上级海关行政复议机构对下 级海关行政复议机构的行政 复议工作进行指导、监督。第四条各级海关行政Article4TheCustomsadministrativereconsiderationauthorityatanylevelshallensurethatthestaffingofaCustoms*administrativereconsiderationinstitutionisappropriatetoth
11、etasksundertakenbyit.Thereception,filereview,hearing,mediation,casefilepreservation,andothercasehandlingplacesandrelevantfacilitiesandequipmentrequiredfortheCustomsadministrativereconsiderationshallbeguaranteedbytheCustomsatalllevels.TheexpensesrequiredfortheCustomsadministrativereconsiderationshall
12、beincludedinthebudgetoftheCustomsatalllevels.Customsadministrativereconsiderationauthoritiesshallprovidebusinesstrainingforadministrativereconsiderationofficerstoimprovetheirprofessionalquality.复议机关应当确保海关行政 复议机构的人员配备与所承 担的工作任务相适应。海关 行政复议工作所需接待、阅 卷、听证、调解、案卷保存 等办案场所及相关设施设备 由各级海关予以保障。海关 行政复议工作所需经费列入 各级
13、海关预算。海关行政复议机关应当对行 政复议人员进行业务培训， 提高行政复议人员的专业素 质。海关行政复议机关对在行政 复议工作中做出显著成绩的 单位和个人，按照有关规定 给予表彰和奖励。Customsadministrativereconsiderationauthoritiesshallcommendandrewardentitiesandindividualsthathavemadeoutstandingachievementsinadministrativereconsiderationaccordingtotherelevantprovisions.ChapterIlApplicati
14、onsReconsiderationforAdministrative第二章行政复议申请第五条公民、法人或 者其他组织认为海关的行政 行为所依据的规范性文件不 合法，在对行政行为申请行 政复议时可以一并提出对该 规范性文件的审查申请。The regulatory documents preceding paragraph do regulations, and rules.as mentionednot includein the laws,前款所列规范性文件不含法 律、法规、规章。Article5Whereacitizen,legalperson,oranyotherorganization
15、considersthattheregulatorydocumentsonwhichanadministrativeactionoftheCustomsisbasedare川egal,heoritmay,whenapplyingforadministrativereconsiderationagainsttheadministrativeaction,alsofileanapplicationfortheexaminationoftheaforesaidregulatorydocuments:第六条行政复议参加 人包括申请人、被申请人、 第三人、委托代理人。Article6Participan
16、tsintheadministrativereconsiderationshallincludetheapplicant,therespondent,thethirdparty,andtheauthorizedagent.第三人参加行政复议的，海 关行政复议机构应当制发 第三人参加行政复议通知 书并送达当事人。Ifathirdpartyparticipatesintheadministrativereconsideration,theCustomsadministrativereconsiderationinstitutionshallprepareandissueaWrittenNotice
17、onaThirdPartysParticipationinAdministrativeReconsiderationandserveitupontheparties.委托代理人参加行政复议 的，应当向海关行政复议机 构提交授权委托书、委托人 及被委托人的身份证明文 件。申请人、第三人变更或 者解除代理人权限的，应当 书面告知海关行政复议机 构。第七条公民、法人或 者其他组织认为海关行政行 为侵犯其合法权益的，可以 自知道或者应当知道该行政 行为之日起六十日内提出行 政复议申请；但是法律规定 的申请期限超过六十日的除 外。Ifanagentisauthorizedtoparticipateina
18、dministrativereconsideration,apowerofattorneyandtheidentificationsoftheauthorizingpartyandtheauthorizedpartyshallbesubmittedtotheCustomsadministrativereconsiderationinstitution.Iftheapplicantorthirdpartymodifiesorrevokestheagentsauthority,itorheshallnotifytheCustomsadministrativereconsiderationinsti
19、tutioninwriting.Article7Whereacitizen,legalperson,oranyotherorganizationconsidersthattheCustomsadministrativeactionhasinfringeduponhisoritslawfulrightsandinterests,heoritmayfileanapplicationforadministrativereconsiderationwithin60daysfromthedatewhenheoritknowsorshouldhaveknownofsuchanadministrativea
20、ction,exceptthatthetimelimitforfilinganapplicationprescribedbyanylawexceeds60days.申请人因不可抗力或者其他 正当理由耽误法定申请期限 的，申请期限自障碍消除之 日起继续计算。Ifthestatutorytimelimitforfilinganapplicationisdelayedduetoforcemajeureoranyotherjustifiablereason,thetimelimitforfilinganapplicationshallcontinuetobecalculatedfromthedatew
21、hentheobstacleisremoved.海关作出行政行为时，未告IftheCustoms,whentakinganadministrative知公民、法人或者其他组织 申请行政复议的权利、行政 复议机关和申请期限的，申 请期限自公民、法人或者其 他组织知道或者应当知道申 请行政复议的权利、行政复 议机关和申请期限之日起计 算，但是自知道或者应当知 道行政行为内容之日起最长 不得超过一年。action,failstoinformthecitizen,legalperson,oranyotherorganizationoftherighttoapplyforadministrativere
22、consideration,theadministrativereconsiderationauthority,andthetimelimitforfilinganapplication,thetimelimitforfilinganapplicationshallbecalculatedfromthedatewhenthecitizen,legalperson,oranyotherorganizationknowsorshouldhaveknownoftherighttoapplyforadministrativereconsideration,theadministrativerecons
23、iderationauthority,andthetimelimitforfilinganapplication,providedthattheperiodshallnotexceedoneyearfromthedatewhenheoritknowsorshouldhaveknownofthecontentoftheadministrativeaction.第八条公民、法人或 者其他组织认为海关未依法 履行法定职责，行政复议申 请期限依照下列规定计算：Article8Whereacitizen,legalperson,oranyotherorganizationconsidersthatthe
24、Customsfailstoperformitsstatutorydutiesinaccordancewiththelaw,thetimelimitforapplyingforadministrativereconsiderationshallbecalculatedinaccordancewiththefollowingprovisions:（一）履行职责的期限有法 律、行政法规、海关规章及 规范性文件规定的，自履行 期限届满之日起计算；（二）履行职责的期限没有 规定的，自海关收到公民、 法人或者其他组织要求履行 职责的申请满六十日起计 算。(1) Ifthetimelimitforthep
25、erformanceofdutiesisprescribedbyanylaw,administrativeregulation,Customsrule,orregulatorydocument,thetimelimitforapplyingforadministrativereconsiderationshallbecalculatedfromthedateofexpirationofthetimelimitfortheperformanceofduties.(2) Ifthetimelimitfortheperformanceofdutiesisnotprescribed,thetimeli
26、mitfortheperformanceofdutiesshallbecalculated60daysaftertheCustomsreceivestheapplicationoftherelevantcitizen,legalperson,oranyotherorganizationfortheperformanceofduties.第九条申请人申请行 政复议，可以书面申请；书 面申请有困难的，也可以口Article 9 Anapplicantmayfileanapplicationforadministrativereconsiderationinwriting;andifitisdiff
27、icultfortheapplicanttofileawrittenapplication,theapplicantmayalsofileanoralapplication.头申请。Ifanapplicationisfiledinwriting,thewrittenapplicationforadministrativereconsiderationmaybesubmittedbymailorInternetchannelsorothermethodsdesignatedbytheCustomsadministrativereconsiderationauthority,orbesubmitt
28、edinperson.Ifanapplicantsubmitsawrittenapplicationforadministrativereconsiderationbymail,suchwordsasadministrativereconsiderationnshallbeindicatedontheenvelope.Ifanoralapplicationisfiled,theCustomsadministrativereconsiderationinstitutionshallpreparetheTranscriptsoftheApplicationforAdministrativeReco
29、nsiderationonthespotfortheapplicanttocheckorreadouttotheapplicant,andthetranscriptsshallbeconfirmedbytheapplicantbysignatureorseal.Article 10 Awrittenapplicationforadministrativereconsiderationshallindicate:书面申请的，可以通过邮寄 或者海关行政复议机关指定 的互联网渠道等方式提交行 政复议申请书，也可以当面 提交行政复议申请书。申请 人通过邮寄方式提交书面行 政复议申请的，应当在信封 注明
30、“行政复议”字样。口头申请的，海关行政复议 机构应当当场制作行政复 议申请笔录交申请人核对 或者向申请人宣读，并由其 签字或者签章确认。第十条行政复议申请 书应当载明下列内容：(1) thenameortitle,address,andcontact(一)申请人姓名或者名informationoftheapplicant;称、地址、联系方式；(2)thenameandaddressoftherespondent;（二）址；被申请人的名称、地(3)therequestforadministrativereconsideration;（三）行政复议请求；(4)majorfactsandground
31、s;（四）主要事实和理由；(5)thedatewhenanapplicationforadministrativereconsiderationisfiled.（五）日期。提出行政复议申请的Thewrittenapplicationforadministrativereconsiderationshallbearthesignatureorsealoftheapplicantoritslegalrepresentative,andidentificationsshallbesubmitted.行政复议申请书应当由申请人或者申请人的法定代表人签字或者签章，并提交身份证明文件。Article11U
32、nderanyofthefollowingcircumstances,anapplicantshallfirstapplytotheCustomsforadministrativereconsiderationandthenmaylegallyfileanadministrativelawsuitagainsttheCustomsadministrativereconsiderationdecisionwiththepeoplescourt:第十一条有下列情形之一的，申请人应当先向海关申请行政复议，对海关行政复议决定不服的，可以再依法向人民法院提起行政诉讼：(1) Theapplicantha
33、sanobjectiontoanadministrativepenaltydecisionmadebytheCustomsonthespot.(2) TheapplicantdeemsthattheCustomsfailstoperformitsstatutoryduties.(3) TheapplicantappliesforthedisclosureofgovernmentinformationandtheCustomsdisapprovesthedisclosure.(4) TheapplicanthasanydisputeovertaxpaymentwiththeCustoms.(5)
34、 AnyothercircumstanceunderwhichanapplicationforadministrativereconsiderationshallbefirstfiledwiththeCustomsinaccordancewithlawsandadministrativeregulations.（一）对海关当场作出的行政处罚决定不服；（二）认为海关未履行法定职责；（三）申请政府信息公开,海关不予公开；（四）同海关发生纳税争议；（五）法律、行政法规规定应当先向海关申请行政复议的其他情形。Underanyofthecircumstancesprescribedinthepreced
35、ingparagraph,theCustomsshall,whentakinganadministrativeaction,informthecitizen,legalperson,oranyotherorganizationtofirstapplytotheCustoms*administrativereconsideration对前款规定的情形，海关在作出行政行为时应当告知公民、法人或者其他组织先向海关行政复议机关申请行政复议。第十二条对海关行政 行为不服的，向作出该行政 行为的海关的上一级海关提 出行政复议申请。对海关总署作出的行政行为 不服的，向海关总署提出行 政复议申请。Chapte
36、r III Acceptance ofReconsiderationAdministrative第三章行政复议受理authorityforadministrativereconsideration.Article12AnyonemayfileanapplicationforadministrativereconsiderationagainsttheCustomsadministrativeactionwiththeCustomsatthenexthigherleveloftheCustomsthattooktheadministrativeaction.Anyonemayfileanappl
37、icationforadministrativereconsiderationagainsttheadministrativeactiontakenbytheGACwiththeGAC.第十三条海关行政复 议机关应当自收到行政复议 申请之日起五日内进行审 查。对符合行政复议法规定的受 理条件的，海关行政复议机 关应当受理，并制发行政 复议申请受理通知书和 行政复议答复通知书分别送达申请人和被申请人。对不符合受理条件的，海关 行政复议机关不予受理，制 发行政复议申请不予受理 决定书，并送达申请人。Article13TheCustomsadministrativereconsiderationau
38、thorityshallexamineanapplicationforadministrativereconsiderationwithinfivedaysofreceivingit.IftheapplicationsatisfiestherequirementsforacceptancespecifiedintheAdministrativeReconsiderationLaw,theCustoms*administrativereconsiderationauthorityshallaccepttheapplicationandprepareandissueaWrittenNoticeof
39、AcceptinganApplicationforAdministrativeReconsiderationandaWrittenNoticeofReplytoAdministrativeReconsiderationtotheapplicantandtherespondentrespectively.Iftheapplicationdoesnotsatisfytherequirementsforacceptance,theCustomsadministrativereconsiderationauthorityshallrefusetoaccepttheapplicationandprepa
40、reandissuetheWrittenDecisiononRefusingtoAccepttheApplicationforAdministrativeReconsiderationandserveitupontheapplicant.海关行政复议机关在审查期 限内作出受理决定，作出受 理决定之日即为受理之日。 行政复议申请的审查期限届 满，海关行政复议机关未作 出不予受理决定的，审查期 限届满之日起视为受理。IftheCustoms*administrativereconsiderationauthoritymakesanacceptancedecisionwithinthetimelim
41、itforexaminingtheapplication,thedatewhentheacceptancedecisionismadeshallbethedateofacceptance.IftheCustomsadministrativereconsiderationauthoritydoesnotmakeadecisionnottoacceptanapplicationforadministrativereconsiderationupontheexpirationofthetimelimitforexaminingtheapplication,theapplicationshallbed
42、eemedashavingbeenacceptedupontheexpirationofthetimelimitforexamination.第十四条行政复议申 请材料不齐全或者表述不清 楚的，无法判断行政复议申 请是否符合受理条件，海关 行政复议机关应当自收到该 行政复议申请之日起五日内 书面通知申请人补正。补正 通知应当一次性载明需要补 正的事项和期限。Article14Wheretheapplicationmaterialsforadministrativereconsiderationareincompleteorhaveunclearstatements,makingitimposs
43、ibletodeterminewhethertheapplicationforadministrativereconsiderationmeetstheconditionsforacceptance,theCustomsadministrativereconsiderationauthorityshallnotifyinwritingtheapplicanttomakesupplementsandcorrectionswithinfivedaysofreceivingtheapplication.Thenoticeofsupplementsorcorrectionsshallindicatet
44、hesupplementsorcorrectionstobemadeandthetimelimitformakingsuchsupplementsorcorrectionsatonetime.申请人应当自收到补正通知 之日起十日内向海关行政复 议机关提交补正材料，有正 当理由不能按期补正的，海 关行政复议机关可以延长合 理的补正期限。申请人无正 当理由逾期不补正的，视为 其放弃行政复议申请，并记 录在案。TheapplicantshallsubmitsupplementsorcorrectionstotheCustoms*administrativereconsiderationauthori
45、tywithin10daysofreceivingthenoticeofsupplementsorcorrections,andifsupplementsorcorrectionsarenotmadewithintheprescribedtimelimitduetoanyjustifiablereason,theCustoms*administrativereconsiderationauthoritymayextendthereasonableperiodformakingsupplementsorcorrections.Iftheapplicantfailstomakesupplement
46、sorcorrectionswithintheprescribedtimelimitwithoutanyjustifiablereason,itshallbedeemedthattheapplicanthaswaivedtheapplicationforadministrativereconsideration,anditshallberecordedonfile.海关行政复议机关收到补正 材料后，依照本规定第十三 条规定处理。第十五条对海关当场 作出的或者依据电子技术监 控设备记录的违法事实作出 的行政处罚决定不服申请行 政复议的，可以通过作出行 政处罚决定的海关提交行政 复议申请。Afte
47、rreceivingthesupplementsorcorrections,theCustomsadministrativereconsiderationauthorityshallhandletheminaccordancewithArticle13oftheseProvisions.Article15AnapplicantthatappliesforadministrativereconsiderationagainstanadministrativepenaltydecisionmadebytheCustomsonthespotorbasedontheillegalfactsrecord
48、edbytheelectronictechnicalmonitoringequipmentmayfileanapplicationforadministrativereconsiderationthroughtheCustomsthathasmadetheadministrativepenaltydecision.作出行政处罚决定的海关收 到行政复议申请后，应当做 好记录及时处理；认为需要 维持行政处罚决定的，应当 自收到行政复议申请之日起 五日内转送海关行政复议机 关。Afterreceivinganapplicationforadministrativereconsideration,theCustomsmakingtheadministrativepenaltydecisionshalleffectivelymakerecordsandhandleitinatimelymanner;andifitdeemsitnecessarytomaintaintheadministrativepenaltydecision,itshallforw
