Provisions of the Customs of the People's Republic of China on the Procedures for the Trial of Administrative Reconsideration Cases

Chapter I General Provisions

Article 1 These Provisions are developed in accordance with the provisions of the Administrative Reconsideration Law of the People's Republic of China (“Administrative Reconsideration Law”) and the Customs Law of the People's Republic of China for the purposes of regulating customs administrative reconsideration, supervising and guaranteeing the Customs' exercise of functions and powers in accordance with the law, maximizing the role of administrative reconsideration as the main channel for resolving administrative disputes, and promoting the rule of law by the Customs.

Article 2 The customs administrative reconsideration shall adhere to the leadership of the Communist Party of China.

The customs administrative reconsideration authority shall, in performing its administrative reconsideration duties, follow the principles of legality, impartiality, openness, efficiency, convenience for the people, and service for the people, insist on correcting any error discovered, and guarantee the correct implementation of laws and administrative regulations.

Article 3 The General Administration of Customs (GAC) and customs offices directly under the General Administration of Customs shall, as the customs administrative reconsideration authorities, perform administrative reconsideration duties in accordance with these Provisions. The institutions responsible for the legal work of the General Administration of Customs and customs offices directly under the General Administration of Customs are customs administrative reconsideration institutions and shall handle administrative reconsideration matters in accordance with these Provisions. The customs administrative reconsideration institutions shall also organize and handle the matters on responding to administrative lawsuits of the Customs at the same level.

The customs administrative reconsideration institution at a higher level shall guide and supervise the administrative reconsideration work of customs administrative reconsideration institutions at lower levels.

Article 4 The customs administrative reconsideration authority at any level shall ensure that the staffing of a customs administrative reconsideration institution is appropriate to the tasks undertaken by it. The reception, file review, hearing, mediation, case file preservation, and other case handling places and relevant facilities and equipment required for the customs administrative reconsideration shall be guaranteed by the Customs at all levels. The expenses required for the customs administrative reconsideration shall be included in the budget of the Customs at all levels.

Customs administrative reconsideration authorities shall provide business training for administrative reconsideration officers to improve their professional quality.

Customs administrative reconsideration authorities shall commend and reward entities and individuals that have made outstanding achievements in administrative reconsideration according to the relevant provisions.

Chapter II Applications for Administrative Reconsideration

Article 5 Where a citizen, legal person, or any other organization considers that the regulatory documents on which an administrative action of the Customs is based are illegal, he or it may, when applying for administrative reconsideration of the administrative action, also file an application for the review of the aforesaid regulatory documents:

The regulatory documents as referred to in the preceding paragraph do not include laws, regulations, and rules.

Article 6 Participants in the administrative reconsideration shall include the applicant, the respondent, the third party, and the authorized agent.

If a third party participates in the administrative reconsideration, the customs administrative reconsideration institution shall prepare and issue a Written Notice of a Third Party's Participation in Administrative Reconsideration and serve it upon the parties.

If an agent is authorized to participate in administrative reconsideration, a power of attorney and the identifications of the principal and the agent shall be submitted to the customs administrative reconsideration institution. If the applicant or third party modifies or revokes the agent's authority, it or he shall notify the customs administrative reconsideration institution in writing.

Article 7 Where a citizen, legal person, or any other organization considers that the customs administrative action has infringed upon his or its lawful rights and interests, he or it may file an application for administrative reconsideration within 60 days from the date when he or it knows or should have known of such an administrative action, except that the time limit for filing an application prescribed by any law exceeds 60 days.

If the statutory time limit for filing an application is delayed due to force majeure or any other justifiable reason, the time limit for filing an application shall continue to be calculated from the date when the obstacle is removed.

If the Customs, when taking an administrative action, fails to inform the citizen, legal person, or any other organization of the right to apply for administrative reconsideration, the administrative reconsideration authority, and the time limit for filing an application, the time limit for filing an application shall be calculated from the date when the citizen, legal person, or any other organization knows or should have known of the right to apply for administrative reconsideration, the administrative reconsideration authority, and the time limit for filing an application, provided that the period shall not exceed one year from the date when he or it knows or should have known of the content of the administrative action.

Article 8 Where a citizen, legal person, or any other organization considers that the Customs fails to perform its statutory duties in accordance with the law, the time limit for applying for administrative reconsideration shall be calculated in accordance with the following provisions:

(1) If the time limit for the performance of duties is prescribed by any law, administrative regulation, customs rule, or regulatory document, the time limit for applying for administrative reconsideration shall be calculated from the date of expiration of the time limit for the performance of duties.

(2) If the time limit for the performance of duties is not prescribed, the time limit for applying for administrative reconsideration shall be calculated 60 days after the Customs receives the application of the relevant citizen, legal person, or any other organization for the performance of duties.

Article 9 An applicant may file an application for administrative reconsideration in writing; and if it is difficult for the applicant to file a written application, the applicant may also file an oral application.

If an application is filed in writing, the written application for administrative reconsideration may be submitted by mail or through Internet channels designated by the customs administrative reconsideration authority, or be submitted in person. If an applicant submits a written application for administrative reconsideration by mail, such words as “administrative reconsideration” shall be indicated on the envelope.

If an oral application is filed, the customs administrative reconsideration institution shall prepare the Transcripts of the Application for Administrative Reconsideration on the spot for the applicant to check or read out to the applicant, and the transcripts shall be confirmed by the applicant by signature or seal.

Article 10 A written application for administrative reconsideration shall indicate:

(1) the name, address, and contact information of the applicant;

(2) the name and address of the respondent;

(3) the request for administrative reconsideration;

(4) major facts and grounds;

(5) the date when an application for administrative reconsideration is filed.

The written application for administrative reconsideration shall bear the signature or seal of the applicant or its legal representative, and identifications shall be submitted.

Article 11 Under any of the following circumstances, an applicant shall first apply to the Customs for administrative reconsideration and, if he or it is dissatisfied with the administrative reconsideration decision made by the Customs, may legally file an administrative lawsuit with the people's court:

(1) The applicant is dissatisfied with an administrative penalty decision made by the Customs on the spot.

(2) The applicant deems that the Customs fails to perform its statutory duties.

(3) The applicant applies for the disclosure of government information and the Customs disapproves the disclosure.

(4) The applicant has any dispute over tax payment with the Customs.

(5) Any other circumstance under which an application for administrative reconsideration shall be first filed with the Customs in accordance with laws and administrative regulations.

Under any of the circumstances prescribed in the preceding paragraph, the Customs shall, when taking an administrative action, inform the citizen, legal person, or any other organization that it or he should first apply to the customs administrative reconsideration authority for administrative reconsideration.

Article 12 Anyone who is dissatisfied with a customs administrative action may file an application for administrative reconsideration with the Customs at the next higher level of the Customs that took the administrative action.

Anyone who is dissatisfied with an administrative action taken by the General Administration of Customs may file an application for administrative reconsideration with the General Administration of Customs.

Chapter III Acceptance of Administrative Reconsideration

Article 13 The customs administrative reconsideration authority shall review an application for administrative reconsideration within five days of receiving it.

If the application satisfies the requirements for acceptance specified in the Administrative Reconsideration Law, the customs administrative reconsideration authority shall accept the application and prepare and issue a Written Notice of Accepting an Application for Administrative Reconsideration and a Written Notice of Reply to Administrative Reconsideration to the applicant and the respondent respectively.

If the application does not satisfy the requirements for acceptance, the customs administrative reconsideration authority shall refuse to accept the application and prepare and issue the Written Decision on Refusing to Accept the Application for Administrative Reconsideration and serve it upon the applicant.

If the customs administrative reconsideration authority makes an acceptance decision within the time limit for review of the application, the date when the acceptance decision is made shall be the date of acceptance. If the customs administrative reconsideration authority does not make a decision not to accept an application for administrative reconsideration upon the expiration of the time limit for review of the application, the application shall be deemed to have been accepted upon the expiration of the time limit for review.

Article 14 Where the application materials for administrative reconsideration are incomplete or have unclear statements, making it impossible to determine whether the application for administrative reconsideration meets the conditions for acceptance, the customs administrative reconsideration authority shall, within five days of receiving the application, notify in writing the applicant of making supplements and corrections. The notice of supplements or corrections shall indicate the necessary supplements or corrections and the time limit for making such supplements or corrections at one time.

The applicant shall submit supplements or corrections to the customs administrative reconsideration authority within 10 days of receiving the notice of supplements or corrections, and if supplements or corrections are not made within the prescribed time limit due to any justifiable reason, the customs administrative reconsideration authority may appropriately extend the period for making supplements or corrections. If the applicant fails to make supplements or corrections within the prescribed time limit without any justifiable reason, it shall be deemed that the applicant has waived the application for administrative reconsideration, and it shall be recorded on file.

After receiving the supplements or corrections, the customs administrative reconsideration authority shall handle the application in accordance with Article 13 of these Provisions.

Article 15 Where an applicant who is dissatisfied with an administrative penalty decision made by the Customs on the spot or based on the illegal facts recorded by the electronic technical monitoring equipment applies for administrative reconsideration, it or he may file an application for administrative reconsideration through the Customs that has made the administrative penalty decision.

After receiving an application for administrative reconsideration, the Customs making the administrative penalty decision shall effectively make records and handle it in a timely manner; and if it deems it necessary to maintain the administrative penalty decision, it shall forward the application to the customs administrative reconsideration authority within five days of receiving the application for administrative reconsideration.

Article 16 Where an applicant files an application for administrative reconsideration in accordance with the law, and the customs office directly under the General Administration of Customs refuses to accept the application or rejects the application without any justifiable reason, or fails to give a reply within the time limit for administrative reconsideration after the acceptance of the application, the General Administration of Customs shall order it to take corrective action based on the applicant's application or according to its authority and may directly accept the application when necessary.

Chapter IV Trial of Administrative Reconsideration Cases

Article 17 The customs administrative reconsideration authority shall try administrative reconsideration cases under the ordinary or summary procedure in accordance with the provisions of the Administrative Reconsideration Law. The customs administrative reconsideration institution shall designate administrative reconsideration officers to be responsible for handling administrative reconsideration cases.

Article 18 The customs administrative reconsideration institution shall, within seven days of accepting an application for administrative reconsideration, send a duplicate of the written application for administrative reconsideration or a photocopy of the transcript of the application for administrative reconsideration, the evidence submitted by the applicant, and the duplicate of other relevant materials submitted by the applicant to the respondent. The respondent shall give a written reply within ten days of receiving the duplicate of the written application for administrative reconsideration or the photocopy of the transcript of the application for administrative reconsideration.

Article 19 The institution or department taking the administrative action of the respondent shall organize the reply to administrative reconsideration, and after the review of the legal affairs department at the same level, submit the Reply to Administrative Reconsideration to the customs administrative reconsideration institution along with the evidence and basis for the administrative action taken and other relevant materials. However, the Reply to Administrative Reconsideration related to administrative reconsideration cases at the level of the General Administration of Customs does not need to be reviewed by the legal affairs department.

The Reply to Administrative Reconsideration shall indicate:

(1) the name and address of the respondent and the name and position of its legal representative;

(2) the facts, evidence, grounds, and legal basis for the administrative action taken by the respondent;

(3) comprehensive arguments against the request for administrative reconsideration, facts and grounds of the applicant and the provision of evidence;

(4) handling recommendations; and

(5) the date when the reply is given.

The seal of the respondent shall be affixed to the Reply to Administrative Reconsideration submitted by the respondent, and the relevant evidence, basis, and other relevant materials submitted by the respondent shall be bound according to the applicable provisions.

Article 20 The customs administrative reconsideration authority shall provide convenience for the applicant, the third party, and the authorized agent thereof to consult and copy the relevant materials of administrative reconsideration and shall establish a special administrative reconsideration reception room or case file review room and be equipped with the corresponding monitoring equipment.

The applicant, the third party, or the authorized agent thereof shall not alter, damage, replace, take away, or add materials to the materials it or he consults or copies.

Article 21 When the customs administrative reconsideration institution conducts an investigation and collects evidence, there shall be not less than two administrative reconsideration officers, and they shall produce their credentials. The investigation and collection of evidence shall be recorded.

Article 22 Where the customs administrative reconsideration authority decides to suspend the administrative reconsideration in accordance with Article 39 of the Administrative Reconsideration Law during the period of administrative reconsideration, it shall prepare and issue the Written Decision on Suspending Administrative Reconsideration and serve it upon the parties. After the reason for the suspension of administrative reconsideration is eliminated, the customs administrative reconsideration authority shall resume the trial of the administrative reconsideration case in a timely manner, prepare and issue the Written Notice of Resuming the Trial of Administrative Reconsideration, and serve it upon the parties.

If the customs administrative reconsideration authority decides to terminate the administrative reconsideration in accordance with Article 41 of the Administrative Reconsideration Law during the period of administrative reconsideration, it shall prepare and issue the Written Decision on Terminating the Administrative Reconsideration and serve it upon the parties.

The customs administrative action shall not cease to be implemented during the period of administrative reconsideration. However, if the customs administrative reconsideration authority decides to cease the implementation in accordance with Article 42 of the Administrative Reconsideration Law, the customs administrative reconsideration authority shall prepare and issue the Written Decision on Ceasing the Implementation of the Administrative Action and serve it upon the parties.

Article 23 Where the Customs tries an administrative reconsideration case, it shall hear the opinions of the parties in person or through the Internet, telephone, and other methods, and record such opinions, which shall be signed by two or more administrative reconsideration officers. If the opinions of the parties cannot be heard due to the reason attributable to the party, the case may be tried in writing, and the situation shall be recorded and signed by two or more administrative reconsideration officers.

Article 24 Where the customs administrative reconsideration institution decides to hold a hearing, it shall, five days before holding the hearing, prepare and issue a Written Notice of Hearing of Administrative Reconsideration and notify the parties of the time and place of the hearing and the matters to be heard, among others.

The person in charge of the respondent shall participate in the hearing. If he or she is unable to participate in the hearing, he or she shall explain the reason therefor and authorize corresponding employees to participate in the hearing.

Article 25 The customs administrative reconsideration authority may try in writing an administrative reconsideration case to which the summary procedure applies in accordance with the provisions of the Administrative Reconsideration Law.

The customs administrative reconsideration institution shall send a duplicate of a written application for administrative reconsideration or a photocopy of a transcript of an application for administrative reconsideration to the respondent within three days of accepting the application for administrative reconsideration. The respondent shall, within five days of receiving the duplicate of the written application for administrative reconsideration or the photocopy of the transcript of the administrative reconsideration application, give a written reply and submit the evidence and basis for the administrative action taken and other relevant materials.

If the customs administrative reconsideration institution deems it inappropriate to apply the summary procedure, with the approval of the person in charge of the customs administrative reconsideration institution, the case may be tried under the ordinary procedure and the Notice of Changing from the Summary Procedure to the Ordinary Procedure shall be prepared and issued and served on the parties.

Article 26 Where the customs administrative reconsideration authority conducts an incidental review of a regulatory document and has the authority to handle it, it shall handle it within 30 days according to the following procedures:

(1) The customs administrative reconsideration institution shall, within three days of suspending the administrative reconsideration, notify the competent business department developing the regulatory document in writing.

(2) The competent business department shall, within 10 days of receiving the written notice, provide a review opinion on the legality and validity of such a regulatory document, among others, to the customs administrative reconsideration institution.

Article 27 Where the customs administrative reconsideration authority conducts an incidental review of a regulatory document and has no handling authority, it shall, within seven days, transfer the same to the superior Customs or other state organ with the handling authority for handling in accordance with the law.

The competent business department of the Customs at a higher level that accepts the transferred regulatory document shall offer review opinions on the legality and validity, among others, of the regulatory document and shall, within 60 days of receiving the transferred document, feed back the handling opinions in the name of the Customs at the higher level to the Customs at the lower level that transfers the document.

Chapter V Administrative Reconsideration Decision

Article 28 For an administrative reconsideration case tried under the ordinary procedure, the customs administrative reconsideration authority shall make a decision on administrative reconsideration within 60 days of accepting the application. Under any of the following circumstances, an appropriate extension may be made with the approval of the person in charge of the customs administrative reconsideration institution, provided that the extension shall not exceed 30 days:

(1) A decision on holding an administrative reconsideration hearing has been made.

(2) The applicant applies in writing for extending the time limit.

(3) A third party participates in the administrative reconsideration.

(4) The applicant or a third party raises new facts or evidence which requires further investigation.

(5) Other circumstances affecting the trial of the administrative reconsideration case.

If the customs administrative reconsideration institution extends the time limit for administrative reconsideration, it shall prepare and issue a Written Notice of Extending the Time Limit for Administrative Reconsideration Review and serve it upon the parties.

For an administrative reconsideration case tried under the summary procedure, the customs administrative reconsideration authority shall make an administrative reconsideration decision within 30 days of accepting the application.

Article 29 The customs administrative reconsideration authority shall make the administrative reconsideration decision on rejecting the application for administrative reconsideration, modifying, revoking, or partially revoking the administrative action, confirming the administrative action as illegal, deciding to perform statutory duties, confirming the administrative action as invalid, sustaining the administrative action, or rejecting the reconsideration request in accordance with the provisions of the Administrative Reconsideration Law.

If the customs administrative reconsideration authority decides to revoke or partially revoke an administrative action and orders the respondent to take a new administrative action, the respondent shall take a new administrative action within the time limit specified by any law, administrative regulation, customs rule, or regulatory document. If no time limit is prescribed by laws, administrative regulations, customs rules, and regulatory documents, the time limit for taking a new administrative action shall be 60 days.

If the customs administrative reconsideration authority conducts an incidental review of a regulatory document, it shall indicate the review result in the written decision on administrative reconsideration.

Article 30 Where the customs administrative reconsideration authority conducts mediation in accordance with the provisions of the Administrative Reconsideration Law and the parties have reached an agreement through mediation, the customs administrative reconsideration authority shall prepare and issue the Mediation Agreement of Administrative Reconsideration. If no agreement is reached through mediation or one party regrets before the mediation agreement takes effect, the customs administrative reconsideration authority shall conduct a review in accordance with the law or make a decision on administrative reconsideration in a timely manner.

Article 31 Where the parties have reached a settlement in accordance with the provisions of the Administrative Reconsideration Law, the applicant shall withdraw the application for administrative reconsideration filed with the customs administrative reconsideration institution. If the customs administrative reconsideration institution approves the withdrawal of the application for administrative reconsideration upon review, the customs administrative reconsideration authority shall decide to terminate the administrative reconsideration. If the applicant resubmits an application for administrative reconsideration based on the same facts and grounds, the customs administrative reconsideration authority shall not accept the application, unless the applicant can prove that the withdrawal of the application for administrative reconsideration is against its or his true will.

Article 32 Where the customs administrative reconsideration institution offers case handling opinions and makes an administrative reconsideration decision with the consent of the person in charge of the administrative reconsideration authority or through collective discussion, it shall prepare and issue a Written Decision on Administrative Reconsideration and serve it upon the parties.

The Written Decision on Administrative Reconsideration shall indicate:

(1) the basic information on the applicant, the respondent, and the third party;

(2) the request, facts, and grounds for the application for administrative reconsideration filed by the applicant;

(3) the facts, grounds, and basis for the reply made by the respondent;

(4) opinions given by a third party;

(5) facts ascertained through administrative reconsideration and the corresponding evidence;

(6) the specific content of, and the grounds and basis for the administrative reconsideration decision;

(7) the time limit for filing a lawsuit with a people's court in the case of dissatisfaction with the administrative reconsideration decision, and the specific court with jurisdiction; and

(8) the date when the administrative reconsideration decision is made.

The seal of the customs administrative reconsideration authority shall be affixed to the Written Decision on Administrative Reconsideration.

Article 33 Where the customs administrative reconsideration authority discovers that the administrative action taken by the respondent is illegal or improper during the period of administrative reconsideration, it may prepare and issue the Written Opinion on Administrative Reconsideration and offer specific opinions on requesting the respondent to correct its law enforcement act and improve the law enforcement work.

The respondent shall, within 60 days of receiving the Written Opinion on Administrative Reconsideration, report the correction of the relevant illegal or inappropriate administrative action to the customs administrative reconsideration authority.

If the customs administrative reconsideration institution discovers during the period of administrative reconsideration that there are institutional or systematic risks in the customs administrative law enforcement, it may prepare and issue a Risk Warning Letter to remind the appropriate business department or Customs at a lower level to pay attention to law enforcement risks and strengthen business management; or prepare and issue the Written Proposal on Administrative Reconsideration and offer recommendations on improving law enforcement to the appropriate business department.

Article 34 Where the applicant is dissatisfied with the customs administrative reconsideration decision or the customs administrative reconsideration authority accepting an application for administrative reconsideration fails to give a reply within the time limit for administrative reconsideration, the applicant may legally file an administrative lawsuit with the people's court within 15 days from the date of receipt of the written decision or from the date of expiration of the time limit for administrative reconsideration.

Chapter VI Supplemental Provisions

Article 35 The customs administrative reconsideration authority may use a special seal for administrative reconsideration. In customs administrative reconsideration activities, the customs special seal for administrative reconsideration has the same legal effect as the seal of the customs administrative reconsideration authority.

Article 36 Upon completion of customs administrative reconsideration cases, the case materials shall be sorted and archived in accordance with the applicable provisions.

Article 37 These Provisions shall be subject to interpretation by the General Administration of Customs.

Article 38 These Provisions shall come into force on March 1, 2024, upon which the Measures of the Customs of the People's Republic of China for Administrative Reconsideration issued by Order No. 166 of the General Administration of Customs on September 25, 2007 and amended by Order No. 218 of the General Administration of Customs on March 13, 2014 shall be repealed.