Abstract interpretation of the General Administration of Customs procedures for review of administrative acts_Policy & Regulations

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Abstract interpretation of the General Administration of Customs procedures for review of administrative acts

[09-05-21]

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海关总署解读抽象行政行为审查程序

海关行政复议是审查具体行政行为的，也就是说海关管理相对人对海关做出的行政处罚、行政扣留、企业分类、行政许可、减免税审批等具体的事项不服，可以申请上一级海关进行复议。而抽象行政行为是指海关做出的不针对管理相对人权利义务的行政行为，一般包括海关制定规范性文件的行为等。在一般情况下，管理相对人是不能对海关的抽象行政行为提起行政复议的，但是也有例外，即如果管理相对人在对某项具体行政行为提起行政复议过程中，认为这个具体行政行

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Please note that following content has been automatically translated to English. The original of this content is from authoritative governmental website and identified on the left. The translation may not be fully accurate, just for providing the real-time trade information of China for your reference .

customs administrative reconsideration is a review of specific administrative acts, which means the Customs and Excise Department of Customs and Excise Management relative to the administrative punishment, administrative detention, business classification, administrative licensing, reduction of approval of the specific tax matters, such as against, they can apply for the Customs and Excise Department to reconsider the level. The abstract refers to the customs administrative act made by the management of the relative who is not directed against the rights and obligations of administrative acts, generally including customs documents the development of normative behavior.
Under normal circumstances, the management of the relative who is not an abstract of the customs administrative reconsideration filed administrative actions, but there are exceptions, that is, if the relative in the management of a specific administrative act on the filed administrative review process, that the specific administrative acts of which the issue of normative documents, can be attached to the filed regulatory documents (abstract administrative acts) of the review of applications at this time, the Department can start the abstract mechanism for review of administrative acts. Certain exceptional circumstances, reconsideration of Customs authorities can also start the review process.
customs administrative act of the abstract review proceedings
customs administrative act of the abstract must be in the review process for administrative review, under normal circumstances after the start of the review, the applicants consider that the specific administrative acts of the Customs in accordance with the provisions of the illegal, you can apply for reconsideration of specific administrative acts made in conjunction with the provisions of applications. If brought to the specific administrative acts of administrative review when the executive does not know the specific provisions of the acts of which they can also be made by review bodies in the review before a decision is made.
that is, as long as the reconsideration of the admissibility of the case until the review from the decision, this can be made at any time during the period of the normative documents of applications. Customs administrative review period is 60 days (up to 90 days), in this period has the right applicant. Under normal circumstances, the applicant for the review of regulatory documents to be submitted in writing, but if the application for reconsideration orally by itself, and the review of regulatory documents can also be presented orally. In addition to the applicant to bring to the review of regulatory documents to apply, the customs authorities may also take the initiative to review of regulatory documents to start the review process?? As long as the review of agencies in the review of specific administrative acts that have the necessary time. If the reconsideration of Customs authorities take the initiative to start a review of regulatory documents for the review process and should immediately notify the applicant and the applicant so that they can be prepared in terms of ideology, but also very good with the reconsideration of the review bodies.
review authority to review the procedures for administrative acts abstract
reconsideration authority received the application for review of administrative acts to abstract the requirements of the future, first of all to confirm whether they have the right to deal with , to deal with, it should be dealt with within 30 days; If you have no right to deal with in 7 days should be submitted to the authority empowered to deal with. Introduced the following two cases above:
a review body to deal with
step one: to determine whether the normative documents and laws and administrative regulations, inconsistent regulations.
the applicants consider that the Customs and Excise Department of the legality of normative documents, mainly to see the document with the relevant laws and administrative regulations, rules and regulations are in breach of the content. Content does not match the normative documents are clearly incompatible with the spirit of laws and regulations, in accordance with the position under the law places the law above principle, the normative documents is of course illegal.
document depends on the normative aspects of the procedure is lawful and valid. Such as "People's Republic of China Customs and enterprise management practices" that "directly under the Customs and Excise Department by the decision to adjust or not adjust the types of enterprise management, enterprise registered by customs offices at the date of decision within 10 working days to be served on the relevant decisions of enterprises" If the provisions of the normative document such cases in the Customs and Excise Department within 15 working days of service of the relevant decisions of enterprise, the procedure is not consistent with the regulations, it is also illegal.
at the same time to see the normative documents of the legality of the development of effective procedures, if the file contents and procedures of the entity the contents of the law not only the law-making process can not be regarded as legal normative documents effective.
two steps: confirmation of the normative documents as the applicant can make the basis for specific administrative act.
made by the applicant in addition to the specific administrative act in accordance with laws and administrative regulations, rules and regulations, should also be part of regulatory documents in accordance with the relevant provisions of the specific implementation. Such as customs of the parties acts in violation of customs penalties for regulatory requirements, in addition to the basis of "Regulations for the Implementation of Customs Administrative Punishment" qualitative requirements, should also be based on "a fine range of Customs Administrative Punishment standard" combined with the circumstances of the parties and the dangers of illegal penalties to make specific decision.
three steps: inform the applicant in writing of the provisions of the results of the review.
customs no matter the legality of normative documents, can make as a customs basis for the specific administrative act, we must inform the applicant in writing the results of the review. Way to inform the Customs and Excise Department is to produce "abstract this book for review of administrative acts", which should include: Description of the applicant to apply for administrative reconsideration filed in conjunction with a review of the XXX files an application by the review in line with the XXX of the XXX files of the provisions of can be regarded as made by the applicant in accordance with the specific administrative act; XXX or the XXX does not comply with the provisions made by the applicant can not be used as the specific basis for administrative actions. The "abstract review of administrative acts this book" to make a timely manner after being served on the applicant and the applicant.
to deal with the Customs and Excise Department to deal with the period of their superiors. Customs received a higher level of review of lower customs transfer applications, should be promptly dealt with, dealt with within 60 days.
Second, authorities have no jurisdiction to review
Step I: transferred to the Customs and Excise Department to deal with the higher levels.
normative documents some lower-level customs have no right to development, mainly by the higher authorities for implementation of Customs, determine whether the regulatory documents to the specific administrative act as the basis for, or to the development of normative documents of the explanation and interpretation of the Customs and Excise Department. Therefore, when the lower customs documents will be transferred to the relevant norms of the Customs and Excise Department to deal with their superiors, the superiors should not shift the Customs and Excise Department and should be dealt with timely. Transferred to the Customs and Excise Department should be transferred at the same time, the report of the administrative review of the situation, mainly involving the reconsideration of the normative documents of the admissibility of the case, reply, review, etc.; also note the implementation of the normative documents, mainly of the norms documents to apply for reconsideration in the specific administrative acts of what role to play; would also like to note on the application of the normative document, that is, the lower the Customs and Excise Department should be clear that the possibility of the normative document based on the position as law enforcement. Lower the Customs and Excise Department should be transferred to fill in the "Administrative Reconsideration transfer abstract book for review of administrative acts," the customs official to submit a higher level.
Step II: transfer to deal with higher levels of non-customs units.
not some normative documents drawn up by the higher authorities of Customs, the Customs and Excise Department is also in law enforcement will always be the implementation of national policy documents and relevant circumstances, such as the Customs and Excise Department in the implementation of tax policies to National Development and Reform Commission to implement the spirit of the relevant documents, when the review in the event of such a situation, the Customs and Excise Department has no power of interpretation of these documents should be transferred to the development of these normative documents and explain department. Transferred to the drafting of the Customs and Excise Department to transmit the letter, the letter forwarded to explain the situation in the customs administrative reconsideration, because it is transferred to the Customs and Excise departments outside the normative content of the document review, which requires that review specific details of the situation as far as possible, the emphasis should be on the norms document for review cases in which the status and role of the relative impact of management and so on; the final request of the relevant departments would also like to confirm that the normative validity of documents. Transferred to the process of the Customs and Excise, but also the easy way to avoid the situation, in order to get a good review of the results of the Customs and Excise Department, in part intended to exaggerate or conceal the fact that these are illegal.

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