Provisions of the Customs of the People's Republic of China on the Procedures for Hearing Administrative Reconsideration Cases
Provisions of the Customs of the People's Republic of China on the Procedures for Hearing Administrative Reconsideration Cases
Provisions of the Customs of the People's Republic of China on the Procedures for Hearing Administrative Reconsideration Cases
Order of the General Administration of Customs No.265
January 22, 2024
(Issued by Order of the General Administration of Customs No.265 on January 22, 2024, effective from March 1, 2024)
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Law of the People's Republic of China on Administrative Reconsideration (the "Administrative Reconsideration Law") and the Customs Law of the People's Republic of China in order to standardize customs administrative reconsideration, supervise and ensure the exercise of functions and powers by the Customs in accordance with the law, give play to the role of administrative reconsideration as the main channel for the resolution of administrative disputes, and promote the rule of law in customs matters.
Article 2 Customs administrative reconsideration shall follow the leadership of the Communist Party of China.
Customs administrative reconsideration agencies shall, when performing their duties of administrative reconsideration, follow the principles of legality, fairness, openness, efficiency, convenience for the people and serving the people, insist on correcting mistakes whenever discovered, and ensure the correct implementation of laws and administrative regulations.
Article 3 The General Administration of Customs and the Customs directly under it shall, as customs administrative reconsideration agencies, perform the duties of administrative reconsideration in accordance with the Provisions. The authorities responsible for the constitutional work of the General Administration of Customs and the Customs directly under it shall, as customs administrative reconsideration authorities, handle administrative reconsideration matters in accordance with the Provisions. Meanwhile, customs administrative reconsideration authorities shall also organize and handle administrative response matters of the Customs at the same level.
Customs administrative reconsideration authorities at higher levels shall guide and supervise the administrative reconsideration of customs administrative reconsideration authorities at lower levels.
Article 4 Customs administrative reconsideration agencies at all levels shall ensure that the manning of customs administrative reconsideration authorities is compatible with the tasks that they undertake. Customs at all levels shall guarantee the reception, file examination, hearing, mediation, case file preservation and other case handling places and related facilities and equipment required for customs administrative reconsideration. The funds required for customs administrative reconsideration shall be included in the customs budget at all levels.
Customs administrative reconsideration agencies shall conduct professional training for administrative reconsideration personnel to improve their professional quality.
Customs administrative reconsideration agencies shall commend and reward entities and individuals that have made outstanding achievements in administrative reconsideration in accordance with the relevant provisions.
Chapter II Application for Administrative Reconsideration
Article 5 Citizens, legal persons or other organizations that consider the normative documents on which customs administrative acts are based to be illegal may submit an application for review of such normative documents together when applying for the administrative reconsideration of such administrative acts.
The normative documents mentioned in the preceding paragraph shall not include laws, regulations and rules.
Article 6 Administrative reconsideration participants shall include the applicant, the respondent, the third party and the entrusted agent.
Where a third party participates in the administrative reconsideration, the customs administrative reconsideration authority shall prepare and issue a Notice on Participation in Administrative Reconsideration by a Third Party and serve it on the party concerned.
Where an agent is entrusted to participate in administrative reconsideration, a power of attorney and identity documents of the entrusting party and the agent shall be submitted to the customs administrative reconsideration authority. Where an applicant or a third party changes or rescinds the authority of an agent, the customs administrative reconsideration authority shall be informed in writing.
Article 7 Where citizens, legal persons or other organizations consider that a customs administrative act infringes their lawful rights and interests, they may apply for administrative reconsideration within 60 days from the date on which they know or should know of such administrative act, except for those with the time limit for application exceeding 60 days as prescribed by laws.
Where the statutory time limit for application is missed due to force majeure or other proper reasons, the time limit for application shall be calculated from the date of the clearance of the hindrance.
Where the Customs fails to inform citizens, legal persons or other organizations of their rights to apply for administrative reconsideration, the administrative reconsideration agency and the time limit for application when performing an administrative act, the time limit for application shall be calculated from the date on which citizens, legal persons or other organizations know or should know of their rights to apply for administrative reconsideration, the administrative reconsideration agency and the time limit for application, to the extent of not more than one year from the date on which citizens, legal persons or other organizations know or should know of the content of the administrative act.
Article 8 Where citizens, legal persons or other organizations consider that the Customs has not performed its statutory duties in accordance with the law, the time limit for application for administrative reconsideration shall be calculated in accordance with the following provisions:
(1) where the time limit for performance of duties is specified by laws, administrative regulations, customs rules or normative documents, the time limit shall be calculated from the expiration date of the performance; and
(2) where there is no provision on the time limit for the performance of duties, the time limit shall be calculated after 60 days from the application for performance of duties as required by citizens, legal persons or other organizations received by the Customs.
Article 9 An applicant may apply for administrative reconsideration in writing; where it is difficult for the applicant to submit a written application, the applicant may also verbally apply for administrative reconsideration.
Where an applicant applies for administrative reconsideration in writing, the application for administrative reconsideration may be submitted by mail or an Internet channel or other ways designated by customs administrative reconsideration agencies, or in person.
......
Order of the General Administration of Customs No.265
January 22, 2024
(Issued by Order of the General Administration of Customs No.265 on January 22, 2024, effective from March 1, 2024)
Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Law of the People's Republic of China on Administrative Reconsideration (the "Administrative Reconsideration Law") and the Customs Law of the People's Republic of China in order to standardize customs administrative reconsideration, supervise and ensure the exercise of functions and powers by the Customs in accordance with the law, give play to the role of administrative reconsideration as the main channel for the resolution of administrative disputes, and promote the rule of law in customs matters.
Article 2 Customs administrative reconsideration shall follow the leadership of the Communist Party of China.
Customs administrative reconsideration agencies shall, when performing their duties of administrative reconsideration, follow the principles of legality, fairness, openness, efficiency, convenience for the people and serving the people, insist on correcting mistakes whenever discovered, and ensure the correct implementation of laws and administrative regulations.
Article 3 The General Administration of Customs and the Customs directly under it shall, as customs administrative reconsideration agencies, perform the duties of administrative reconsideration in accordance with the Provisions. The authorities responsible for the constitutional work of the General Administration of Customs and the Customs directly under it shall, as customs administrative reconsideration authorities, handle administrative reconsideration matters in accordance with the Provisions. Meanwhile, customs administrative reconsideration authorities shall also organize and handle administrative response matters of the Customs at the same level.
Customs administrative reconsideration authorities at higher levels shall guide and supervise the administrative reconsideration of customs administrative reconsideration authorities at lower levels.
Article 4 Customs administrative reconsideration agencies at all levels shall ensure that the manning of customs administrative reconsideration authorities is compatible with the tasks that they undertake. Customs at all levels shall guarantee the reception, file examination, hearing, mediation, case file preservation and other case handling places and related facilities and equipment required for customs administrative reconsideration. The funds required for customs administrative reconsideration shall be included in the customs budget at all levels.
Customs administrative reconsideration agencies shall conduct professional training for administrative reconsideration personnel to improve their professional quality.
Customs administrative reconsideration agencies shall commend and reward entities and individuals that have made outstanding achievements in administrative reconsideration in accordance with the relevant provisions.
Chapter II Application for Administrative Reconsideration
Article 5 Citizens, legal persons or other organizations that consider the normative documents on which customs administrative acts are based to be illegal may submit an application for review of such normative documents together when applying for the administrative reconsideration of such administrative acts.
The normative documents mentioned in the preceding paragraph shall not include laws, regulations and rules.
Article 6 Administrative reconsideration participants shall include the applicant, the respondent, the third party and the entrusted agent.
Where a third party participates in the administrative reconsideration, the customs administrative reconsideration authority shall prepare and issue a Notice on Participation in Administrative Reconsideration by a Third Party and serve it on the party concerned.
Where an agent is entrusted to participate in administrative reconsideration, a power of attorney and identity documents of the entrusting party and the agent shall be submitted to the customs administrative reconsideration authority. Where an applicant or a third party changes or rescinds the authority of an agent, the customs administrative reconsideration authority shall be informed in writing.
Article 7 Where citizens, legal persons or other organizations consider that a customs administrative act infringes their lawful rights and interests, they may apply for administrative reconsideration within 60 days from the date on which they know or should know of such administrative act, except for those with the time limit for application exceeding 60 days as prescribed by laws.
Where the statutory time limit for application is missed due to force majeure or other proper reasons, the time limit for application shall be calculated from the date of the clearance of the hindrance.
Where the Customs fails to inform citizens, legal persons or other organizations of their rights to apply for administrative reconsideration, the administrative reconsideration agency and the time limit for application when performing an administrative act, the time limit for application shall be calculated from the date on which citizens, legal persons or other organizations know or should know of their rights to apply for administrative reconsideration, the administrative reconsideration agency and the time limit for application, to the extent of not more than one year from the date on which citizens, legal persons or other organizations know or should know of the content of the administrative act.
Article 8 Where citizens, legal persons or other organizations consider that the Customs has not performed its statutory duties in accordance with the law, the time limit for application for administrative reconsideration shall be calculated in accordance with the following provisions:
(1) where the time limit for performance of duties is specified by laws, administrative regulations, customs rules or normative documents, the time limit shall be calculated from the expiration date of the performance; and
(2) where there is no provision on the time limit for the performance of duties, the time limit shall be calculated after 60 days from the application for performance of duties as required by citizens, legal persons or other organizations received by the Customs.
Article 9 An applicant may apply for administrative reconsideration in writing; where it is difficult for the applicant to submit a written application, the applicant may also verbally apply for administrative reconsideration.
Where an applicant applies for administrative reconsideration in writing, the application for administrative reconsideration may be submitted by mail or an Internet channel or other ways designated by customs administrative reconsideration agencies, or in person.
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