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《中華人民共和國海關(guan)行政復議辦(ban)法(fa)》（以(yi)下簡稱“《海關(guan)復議辦(ban)法(fa)》”）規定(ding)，復議中，作為申請(qing)人相對的一方——被申請(qing)人，有(you)以(yi)下幾(ji)種情況。 一、公民、法人(ren)或(huo)者其他組織對海關作出的具(ju)體行(xing)政行(xing)為不服，作出該(gai)具(ju)體行(xing)政行(xing)為的海關是被申請人(ren)。 《海(hai)(hai)關復議辦法》第十六條規(gui)定，“公民、法人或者其他組織(zhi)對海(hai)(hai)關作出的具(ju)體(ti)行(xing)政行(xing)為不(bu)服(fu)，依照本(ben)辦法規(gui)定申(shen)請(qing)行(xing)政復議的，作出該(gai)具(ju)體(ti)行(xing)政行(xing)為的海(hai)(hai)關是被申(shen)請(qing)人”。 被(bei)申(shen)請人(ren)與(yu)申(shen)請人(ren)是(shi)(shi)相對的(de)(de)概(gai)念，被(bei)申(shen)請人(ren)就(jiu)是(shi)(shi)指被(bei)公民、法人(ren)或者(zhe)其(qi)他(ta)組織認為(wei)侵(qin)犯其(qi)合法權益而向復(fu)(fu)議(yi)機關(guan)“投訴”并由(you)復(fu)(fu)議(yi)機關(guan)通知參(can)加復(fu)(fu)議(yi)的(de)(de)行(xing)(xing)(xing)政機關(guan)。對于海(hai)(hai)關(guan)而言，由(you)于實行(xing)(xing)(xing)的(de)(de)是(shi)(shi)上一(yi)(yi)(yi)級復(fu)(fu)議(yi)制，復(fu)(fu)議(yi)機關(guan)一(yi)(yi)(yi)定是(shi)(shi)作出具(ju)體行(xing)(xing)(xing)政行(xing)(xing)(xing)為(wei)的(de)(de)上一(yi)(yi)(yi)級海(hai)(hai)關(guan)，而被(bei)申(shen)請人(ren)則與(yu)其(qi)他(ta)機關(guan)一(yi)(yi)(yi)樣(yang)，一(yi)(yi)(yi)定是(shi)(shi)作出具(ju)體行(xing)(xing)(xing)政行(xing)(xing)(xing)為(wei)的(de)(de)海(hai)(hai)關(guan)。行(xing)(xing)(xing)政復(fu)(fu)議(yi)的(de)(de)被(bei)申(shen)請人(ren)一(yi)(yi)(yi)般具(ju)備以下幾個特(te)征： 一是(shi)(shi)(shi)(shi)(shi)只要實(shi)(shi)施了外部行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管理職能的(de)(de)(de)(de)(de)海(hai)(hai)(hai)(hai)關(guan)或(huo)(huo)(huo)者(zhe)(zhe)(zhe)法(fa)(fa)律(lv)、法(fa)(fa)規(gui)授權(quan)(quan)(quan)的(de)(de)(de)(de)(de)組織(zhi)，都有(you)可能成為(wei)(wei)(wei)(wei)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)，而不(bu)論其本身是(shi)(shi)(shi)(shi)(shi)否具(ju)(ju)有(you)外部行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管理的(de)(de)(de)(de)(de)職權(quan)(quan)(quan)。目前海(hai)(hai)(hai)(hai)關(guan)實(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)四級(ji)分級(ji)，包括海(hai)(hai)(hai)(hai)關(guan)總署、直(zhi)屬海(hai)(hai)(hai)(hai)關(guan)、隸屬海(hai)(hai)(hai)(hai)關(guan)、部分基層海(hai)(hai)(hai)(hai)關(guan)（分為(wei)(wei)(wei)(wei)副處級(ji)、科(ke)級(ji)兩級(ji)海(hai)(hai)(hai)(hai)關(guan)），同時還包括一些行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)業(ye)協(xie)(xie)會(hui)(hui)，如報關(guan)協(xie)(xie)會(hui)(hui)、口岸協(xie)(xie)會(hui)(hui)、兩區協(xie)(xie)會(hui)(hui)，它們(men)也代(dai)海(hai)(hai)(hai)(hai)關(guan)實(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)部分管理職能。上(shang)述(shu)海(hai)(hai)(hai)(hai)關(guan)和有(you)關(guan)協(xie)(xie)會(hui)(hui)作出具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)，如果申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)認(ren)(ren)為(wei)(wei)(wei)(wei)該具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)侵(qin)犯(fan)其合法(fa)(fa)權(quan)(quan)(quan)益，提請(qing)(qing)(qing)(qing)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)復(fu)(fu)議(yi)(yi)，即(ji)成為(wei)(wei)(wei)(wei)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)。要強調(diao)的(de)(de)(de)(de)(de)是(shi)(shi)(shi)(shi)(shi)，自然(ran)人(ren)(ren)(ren)(ren)(ren)不(bu)能成為(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)復(fu)(fu)議(yi)(yi)的(de)(de)(de)(de)(de)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)，即(ji)使具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)由海(hai)(hai)(hai)(hai)關(guan)工(gong)作人(ren)(ren)(ren)(ren)(ren)員(yuan)作出，被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)也只能是(shi)(shi)(shi)(shi)(shi)該工(gong)作人(ren)(ren)(ren)(ren)(ren)員(yuan)所屬的(de)(de)(de)(de)(de)海(hai)(hai)(hai)(hai)關(guan)。這(zhe)是(shi)(shi)(shi)(shi)(shi)因(yin)為(wei)(wei)(wei)(wei)公(gong)務人(ren)(ren)(ren)(ren)(ren)員(yuan)的(de)(de)(de)(de)(de)執法(fa)(fa)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)代(dai)表其所屬的(de)(de)(de)(de)(de)機(ji)(ji)關(guan)的(de)(de)(de)(de)(de)意(yi)志，屬于(yu)其所從屬的(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)機(ji)(ji)關(guan)的(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)。二(er)是(shi)(shi)(shi)(shi)(shi)必須為(wei)(wei)(wei)(wei)運用行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)權(quan)(quan)(quan)力、作出有(you)爭議(yi)(yi)的(de)(de)(de)(de)(de)具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)海(hai)(hai)(hai)(hai)關(guan)或(huo)(huo)(huo)者(zhe)(zhe)(zhe)法(fa)(fa)律(lv)法(fa)(fa)規(gui)授權(quan)(quan)(quan)的(de)(de)(de)(de)(de)組織(zhi)。作為(wei)(wei)(wei)(wei)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)，一定是(shi)(shi)(shi)(shi)(shi)實(shi)(shi)施了經申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)認(ren)(ren)為(wei)(wei)(wei)(wei)侵(qin)犯(fan)其合法(fa)(fa)權(quan)(quan)(quan)益的(de)(de)(de)(de)(de)具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)，并且這(zhe)個具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)與(yu)申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)(de)合法(fa)(fa)權(quan)(quan)(quan)益受損之間具(ju)(ju)有(you)申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)認(ren)(ren)為(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)因(yin)果關(guan)系(xi)。海(hai)(hai)(hai)(hai)關(guan)作為(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)機(ji)(ji)關(guan)，一方面代(dai)表國家行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)使行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管理職權(quan)(quan)(quan)，另一方面它也是(shi)(shi)(shi)(shi)(shi)民(min)事主(zhu)(zhu)體(ti)(ti)(ti)(ti)(ti)，與(yu)其他民(min)事主(zhu)(zhu)體(ti)(ti)(ti)(ti)(ti)一樣(yang)平(ping)等參與(yu)民(min)事法(fa)(fa)律(lv)關(guan)系(xi)，后一方面顯然(ran)不(bu)能成為(wei)(wei)(wei)(wei)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)。同時，雖然(ran)它具(ju)(ju)有(you)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管理職權(quan)(quan)(quan)，但(dan)是(shi)(shi)(shi)(shi)(shi)它沒(mei)有(you)實(shi)(shi)施具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)，或(huo)(huo)(huo)者(zhe)(zhe)(zhe)雖然(ran)實(shi)(shi)施具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)，公(gong)民(min)、法(fa)(fa)人(ren)(ren)(ren)(ren)(ren)或(huo)(huo)(huo)者(zhe)(zhe)(zhe)其他組織(zhi)認(ren)(ren)為(wei)(wei)(wei)(wei)該具(ju)(ju)體(ti)(ti)(ti)(ti)(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)并沒(mei)有(you)侵(qin)犯(fan)其合法(fa)(fa)權(quan)(quan)(quan)益，再(zai)或(huo)(huo)(huo)者(zhe)(zhe)(zhe)雖然(ran)認(ren)(ren)為(wei)(wei)(wei)(wei)侵(qin)犯(fan)了合法(fa)(fa)權(quan)(quan)(quan)益，但(dan)是(shi)(shi)(shi)(shi)(shi)申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)沒(mei)有(you)向(xiang)復(fu)(fu)議(yi)(yi)機(ji)(ji)關(guan)申(shen)(shen)請(qing)(qing)(qing)(qing)復(fu)(fu)議(yi)(yi)，那么該海(hai)(hai)(hai)(hai)關(guan)也不(bu)是(shi)(shi)(shi)(shi)(shi)被申(shen)(shen)請(qing)(qing)(qing)(qing)人(ren)(ren)(ren)(ren)(ren)。 二(er)、兩個(ge)以上(shang)海關以共同(tong)的(de)名(ming)義作(zuo)出具(ju)(ju)體行(xing)政行(xing)為(wei)的(de)，以作(zuo)出具(ju)(ju)體行(xing)政行(xing)為(wei)的(de)海關為(wei)共同(tong)被申請人。 《海(hai)(hai)關(guan)復(fu)議(yi)辦法》第十八條(tiao)規定“兩個(ge)以(yi)上海(hai)(hai)關(guan)以(yi)共(gong)同(tong)的(de)名義作出具體行(xing)(xing)政行(xing)(xing)為的(de)，以(yi)作出具體行(xing)(xing)政行(xing)(xing)為的(de)海(hai)(hai)關(guan)為共(gong)同(tong)被申請(qing)人(ren)，向(xiang)其共(gong)同(tong)的(de)上一級海(hai)(hai)關(guan)申請(qing)行(xing)(xing)政復(fu)議(yi)”。 兩個以上海關(guan)聯合作(zuo)出具體(ti)行政行為(wei)的情(qing)況不多見(jian)，但(dan)是為(wei)防止(zhi)出現這種情(qing)況，有必要對此作(zuo)出規定。具體(ti)例子如下： （1）如果(guo)北京海(hai)(hai)關(guan)(guan)(guan)與天(tian)(tian)津海(hai)(hai)關(guan)(guan)(guan)共(gong)同(tong)(tong)作(zuo)出一個具體行政(zheng)行為(wei)，公民、法人(ren)或者其(qi)他組織不服提起復議，海(hai)(hai)關(guan)(guan)(guan)總署是(shi)(shi)它們的共(gong)同(tong)(tong)上一級海(hai)(hai)關(guan)(guan)(guan)，海(hai)(hai)關(guan)(guan)(guan)總署是(shi)(shi)復議機關(guan)(guan)(guan)，北京、天(tian)(tian)津海(hai)(hai)關(guan)(guan)(guan)是(shi)(shi)共(gong)同(tong)(tong)的被申請人(ren)； （2）如果(guo)北(bei)京海(hai)關與(yu)濟(ji)南海(hai)關共同(tong)作出(chu)一個具體(ti)行政行為，公民、法(fa)人或者其他(ta)組織不服提起復議(yi)，它們(men)的共同(tong)上一級海(hai)關還是(shi)海(hai)關總(zong)署，海(hai)關總(zong)署是(shi)復議(yi)機(ji)關，北(bei)京、濟(ji)南海(hai)關是(shi)共同(tong)的被申(shen)請人； （3）如果無(wu)錫海(hai)(hai)(hai)關(guan)與威海(hai)(hai)(hai)海(hai)(hai)(hai)關(guan)共(gong)(gong)同(tong)(tong)作出一個具體行政行為，公民(min)、法人(ren)或者(zhe)其他組織不服提起復議，由于(yu)它(ta)(ta)們的(de)上(shang)(shang)一級海(hai)(hai)(hai)關(guan)分別是(shi)南京海(hai)(hai)(hai)關(guan)和青島海(hai)(hai)(hai)關(guan)，因此(ci)，要(yao)符合(he)《海(hai)(hai)(hai)關(guan)復議辦法》“共(gong)(gong)同(tong)(tong)的(de)上(shang)(shang)一級海(hai)(hai)(hai)關(guan)”的(de)要(yao)求(qiu)，它(ta)(ta)們的(de)共(gong)(gong)同(tong)(tong)上(shang)(shang)一級海(hai)(hai)(hai)關(guan)也是(shi)海(hai)(hai)(hai)關(guan)總署。 當然(ran)，在上述（2）、（3）中，將海(hai)(hai)(hai)(hai)關(guan)(guan)總署稱為北京海(hai)(hai)(hai)(hai)關(guan)(guan)與(yu)濟南海(hai)(hai)(hai)(hai)關(guan)(guan)、無錫海(hai)(hai)(hai)(hai)關(guan)(guan)與(yu)威海(hai)(hai)(hai)(hai)海(hai)(hai)(hai)(hai)關(guan)(guan)的(de)共同上級海(hai)(hai)(hai)(hai)關(guan)(guan)更恰(qia)當。 三、海關與(yu)其他行(xing)政機(ji)關以共同的(de)名義作出具體行(xing)政行(xing)為(wei)的(de)，海關和其他行(xing)政機(ji)關為(wei)共同被申請人(ren)。 《海關(guan)復(fu)議(yi)(yi)辦法》第十(shi)九(jiu)條第一款規定“海關(guan)與其(qi)他行(xing)政(zheng)機關(guan)以共同的名義作出具體行(xing)政(zheng)行(xing)為的，海關(guan)和其(qi)他行(xing)政(zheng)機關(guan)為共同被(bei)申請(qing)人(ren)，向海關(guan)和其(qi)他行(xing)政(zheng)機關(guan)的共同上一級行(xing)政(zheng)機關(guan)申請(qing)行(xing)政(zheng)復(fu)議(yi)(yi)”。 海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)其(qi)(qi)他(ta)(ta)行(xing)政(zheng)(zheng)(zheng)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)共同(tong)(tong)(tong)執法(fa)的情形(xing)也不(bu)多(duo)見(jian)，在(zai)(zai)口岸上(shang)偶(ou)爾(er)會(hui)涉及海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)商檢、海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)邊(bian)防共同(tong)(tong)(tong)執法(fa)的個別案例，在(zai)(zai)后(hou)續監管上(shang)會(hui)涉及海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)煙草專賣、海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)知識產(chan)權局、海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)工商管理等部(bu)門(men)共同(tong)(tong)(tong)執法(fa)的情形(xing)。但(dan)是(shi)(shi)(shi)無論哪種情形(xing)，都不(bu)會(hui)有(you)海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)上(shang)述(shu)部(bu)門(men)的直接的“共同(tong)(tong)(tong)上(shang)一(yi)級(ji)行(xing)政(zheng)(zheng)(zheng)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)”。海(hai)(hai)關(guan)(guan)(guan)(guan)的上(shang)一(yi)級(ji)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)是(shi)(shi)(shi)海(hai)(hai)關(guan)(guan)(guan)(guan)，而(er)地(di)方相關(guan)(guan)(guan)(guan)執法(fa)部(bu)門(men)的上(shang)一(yi)級(ji)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)有(you)的是(shi)(shi)(shi)上(shang)一(yi)級(ji)業務部(bu)門(men)，也有(you)的是(shi)(shi)(shi)本級(ji)人民(min)政(zheng)(zheng)(zheng)府(fu)。因此，出現海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)其(qi)(qi)他(ta)(ta)行(xing)政(zheng)(zheng)(zheng)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)共同(tong)(tong)(tong)作出具體行(xing)政(zheng)(zheng)(zheng)行(xing)為的情形(xing)時，公民(min)、法(fa)人或者(zhe)其(qi)(qi)他(ta)(ta)組(zu)織(zhi)申(shen)請行(xing)政(zheng)(zheng)(zheng)復議，復議機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)是(shi)(shi)(shi)國(guo)務院(yuan)，海(hai)(hai)關(guan)(guan)(guan)(guan)與(yu)其(qi)(qi)他(ta)(ta)行(xing)政(zheng)(zheng)(zheng)機(ji)(ji)(ji)關(guan)(guan)(guan)(guan)是(shi)(shi)(shi)共同(tong)(tong)(tong)被申(shen)請人。 四、申請(qing)人對(dui)海(hai)關總署(shu)與國(guo)(guo)務(wu)院其(qi)他部(bu)(bu)門共同(tong)作(zuo)出(chu)的(de)具體(ti)行(xing)政(zheng)行(xing)為(wei)不(bu)服，海(hai)關總署(shu)和國(guo)(guo)務(wu)院其(qi)他部(bu)(bu)門為(wei)共同(tong)被申請(qing)人。 《海(hai)關(guan)復議辦法(fa)》第十九條第二款規定(ding)“申(shen)請人對海(hai)關(guan)總署與國務(wu)院(yuan)其(qi)他(ta)部門共同作出(chu)(chu)的具(ju)體行政行為不服，向海(hai)關(guan)總署或者國務(wu)院(yuan)其(qi)他(ta)部門提出(chu)(chu)行政復議申(shen)請，由海(hai)關(guan)總署、國務(wu)院(yuan)其(qi)他(ta)部門共同作出(chu)(chu)處理決定(ding)”。 海(hai)關(guan)總署(shu)與其(qi)他國(guo)(guo)務(wu)院(yuan)部(bu)委共(gong)同(tong)(tong)作(zuo)出(chu)具體行政行為，公民、法人(ren)或(huo)者其(qi)他組(zu)織(zhi)不服(fu)申(shen)請行政復(fu)議，可(ke)以(yi)(yi)向海(hai)關(guan)總署(shu)或(huo)者國(guo)(guo)務(wu)院(yuan)其(qi)他部(bu)委分(fen)別申(shen)請，但(dan)是(shi)(shi)為了節(jie)約成本、提高效(xiao)率，應當由海(hai)關(guan)總署(shu)和國(guo)(guo)務(wu)院(yuan)其(qi)他部(bu)委共(gong)同(tong)(tong)作(zuo)出(chu)復(fu)議決定(ding)。即(ji)采取誰先受理(li)誰辦理(li)的原(yuan)則，在(zai)(zai)辦理(li)過程中(zhong)加強與另(ling)一(yi)(yi)(yi)機關(guan)的協(xie)商(shang)，在(zai)(zai)作(zuo)出(chu)復(fu)議決定(ding)之前(qian)統一(yi)(yi)(yi)認識，以(yi)(yi)共(gong)同(tong)(tong)的名(ming)義(yi)作(zuo)出(chu)復(fu)議決定(ding)。在(zai)(zai)此情(qing)況下，復(fu)議機關(guan)名(ming)義(yi)上是(shi)(shi)海(hai)關(guan)總署(shu)和國(guo)(guo)務(wu)院(yuan)其(qi)他部(bu)委兩(liang)家，但(dan)是(shi)(shi)在(zai)(zai)辦理(li)復(fu)議案件時，實際(ji)上以(yi)(yi)一(yi)(yi)(yi)家為主(zhu)。海(hai)關(guan)總署(shu)和國(guo)(guo)務(wu)院(yuan)其(qi)他部(bu)委仍是(shi)(shi)共(gong)同(tong)(tong)的被申(shen)請人(ren)。 五、依照法律、行(xing)(xing)政(zheng)法規或者海(hai)關(guan)(guan)(guan)規章的(de)規定(ding)，下級(ji)海(hai)關(guan)(guan)(guan)經上(shang)級(ji)海(hai)關(guan)(guan)(guan)批(pi)準后以(yi)自己的(de)名義作出具(ju)體行(xing)(xing)政(zheng)行(xing)(xing)為的(de)，以(yi)作出批(pi)準的(de)上(shang)級(ji)海(hai)關(guan)(guan)(guan)為被申請人。 ; 《海(hai)關(guan)(guan)復(fu)議辦法》第(di)二十(shi)條第(di)一款規定(ding)(ding)“依照法律、行(xing)政法規或者海(hai)關(guan)(guan)規章的(de)規定(ding)(ding)，下級(ji)海(hai)關(guan)(guan)經上(shang)級(ji)海(hai)關(guan)(guan)批準后以(yi)自己的(de)名義作出具(ju)體行(xing)政行(xing)為(wei)的(de)，以(yi)作出批準的(de)上(shang)級(ji)海(hai)關(guan)(guan)為(wei)被申請(qing)人”。 這是根據行(xing)政(zheng)(zheng)(zheng)機關(guan)(guan)“誰決策(ce)(ce)、誰負(fu)責(ze)(ze)(ze)”的(de)行(xing)政(zheng)(zheng)(zheng)執法理念確定(ding)的(de)一條(tiao)被(bei)申(shen)請(qing)人認(ren)定(ding)原則(ze)。國務院《全面推進依法行(xing)政(zheng)(zheng)(zheng)實施綱要(yao)》要(yao)求行(xing)政(zheng)(zheng)(zheng)機關(guan)(guan)要(yao)按照“誰決策(ce)(ce)、誰負(fu)責(ze)(ze)(ze)”的(de)原則(ze)，建立(li)健全決策(ce)(ce)責(ze)(ze)(ze)任追究制度，實現決策(ce)(ce)權和決策(ce)(ce)責(ze)(ze)(ze)任相統一。根據該(gai)款(kuan)規定(ding)，法律、行(xing)政(zheng)(zheng)(zheng)法規或者海(hai)(hai)關(guan)(guan)規章明確規定(ding)，下級海(hai)(hai)關(guan)(guan)作出某一項具體(ti)行(xing)政(zheng)(zheng)(zheng)行(xing)為，須經上級海(hai)(hai)關(guan)(guan)批(pi)(pi)準(zhun)(zhun)，則(ze)當(dang)事人不服(fu)該(gai)經批(pi)(pi)準(zhun)(zhun)的(de)具體(ti)行(xing)政(zheng)(zheng)(zheng)行(xing)為提起行(xing)政(zheng)(zheng)(zheng)復議，被(bei)申(shen)請(qing)人是作出批(pi)(pi)準(zhun)(zhun)的(de)上級海(hai)(hai)關(guan)(guan)。相應的(de)，該(gai)行(xing)政(zheng)(zheng)(zheng)復議申(shen)請(qing)應向作出批(pi)(pi)準(zhun)(zhun)的(de)海(hai)(hai)關(guan)(guan)的(de)上一級海(hai)(hai)關(guan)(guan)提出。 六、根據海關(guan)(guan)法和(he)有(you)關(guan)(guan)行政(zheng)法規、海關(guan)(guan)規章的(de)規定，經直屬海關(guan)(guan)關(guan)(guan)長(chang)或(huo)者其(qi)授權(quan)的(de)隸屬海關(guan)(guan)關(guan)(guan)長(chang)批準后作出的(de)具體(ti)行政(zheng)行為，以直屬海關(guan)(guan)為被申請人。 《海(hai)關(guan)(guan)復議辦法》第(di)二(er)十條(tiao)第(di)二(er)款規(gui)定(ding)“根據(ju)海(hai)關(guan)(guan)法和有關(guan)(guan)行政法規(gui)、海(hai)關(guan)(guan)規(gui)章的規(gui)定(ding)，經直屬海(hai)關(guan)(guan)關(guan)(guan)長(chang)或者其授(shou)權的隸屬海(hai)關(guan)(guan)關(guan)(guan)長(chang)批(pi)準后作出(chu)的具體(ti)行政行為，以直屬海(hai)關(guan)(guan)為被申請人”。 這是(shi)(shi)一款明(ming)確的(de)(de)(de)(de)(de)規(gui)(gui)定(ding)，凡是(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)法、行(xing)(xing)(xing)政法規(gui)(gui)、海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)規(gui)(gui)章(zhang)有規(gui)(gui)定(ding)，具體行(xing)(xing)(xing)政行(xing)(xing)(xing)為(wei)要經(jing)過(guo)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)批準(zhun)，或(huo)(huo)者(zhe)(zhe)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)授(shou)(shou)權(quan)隸屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)批準(zhun)，當(dang)事人(ren)(ren)不服該(gai)行(xing)(xing)(xing)為(wei)提起(qi)(qi)行(xing)(xing)(xing)政復議，被申請人(ren)(ren)都是(shi)(shi)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)。目前(qian)，海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)需經(jing)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)批準(zhun)或(huo)(huo)者(zhe)(zhe)經(jing)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)授(shou)(shou)權(quan)的(de)(de)(de)(de)(de)隸屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)批準(zhun)的(de)(de)(de)(de)(de)行(xing)(xing)(xing)為(wei)有19項。其(qi)中《海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)法》規(gui)(gui)定(ding)的(de)(de)(de)(de)(de)4項、《海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)行(xing)(xing)(xing)政處罰(fa)實施條(tiao)例》規(gui)(gui)定(ding)的(de)(de)(de)(de)(de)2項、《關(guan)(guan)(guan)(guan)(guan)(guan)稅(shui)條(tiao)例》規(gui)(gui)定(ding)的(de)(de)(de)(de)(de)1項，其(qi)他都是(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)規(gui)(gui)章(zhang)規(gui)(gui)定(ding)的(de)(de)(de)(de)(de)情(qing)形。如《海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)法》第(di)六十(shi)條(tiao)規(gui)(gui)定(ding)：進(jin)出口貨物(wu)的(de)(de)(de)(de)(de)納(na)(na)稅(shui)義(yi)務(wu)人(ren)(ren)，應當(dang)自海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)填發(fa)稅(shui)款繳款書之日起(qi)(qi)十(shi)五(wu)日內(nei)繳納(na)(na)稅(shui)款；逾期繳納(na)(na)的(de)(de)(de)(de)(de)，由海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)征收滯納(na)(na)金。納(na)(na)稅(shui)義(yi)務(wu)人(ren)(ren)、擔保人(ren)(ren)超過(guo)三個月仍未(wei)繳納(na)(na)的(de)(de)(de)(de)(de)，經(jing)直(zhi)(zhi)屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)或(huo)(huo)者(zhe)(zhe)其(qi)授(shou)(shou)權(quan)的(de)(de)(de)(de)(de)隸屬(shu)(shu)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)關(guan)(guan)(guan)(guan)(guan)(guan)長(chang)(chang)(chang)批準(zhun)，海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)(guan)可以采(cai)取下列(lie)強制措(cuo)施： （一）書面通知其(qi)開(kai)戶銀行或者其(qi)他金融機(ji)構從其(qi)存(cun)款中扣繳稅款； （二）將應稅(shui)貨物依(yi)法變(bian)賣(mai)，以變(bian)賣(mai)所得抵繳稅(shui)款； （三）扣(kou)留(liu)并依法變賣(mai)其(qi)價值相當于應納稅款(kuan)的貨(huo)物(wu)或者(zhe)其(qi)他(ta)財產，以變賣(mai)所(suo)得(de)抵(di)繳(jiao)稅款(kuan)。 七(qi)、海(hai)關設立的派出機構、內設機構或者(zhe)其(qi)他組(zu)織，未經(jing)法律、行政法規(gui)授權，對外以自己名義(yi)作出具(ju)體行政行為的，以該海(hai)關為被申請(qing)人。 《海(hai)關(guan)復(fu)議辦法(fa)》第(di)二十一條規定(ding)“海(hai)關(guan)設(she)立的派(pai)出機構(gou)、內設(she)機構(gou)或者其(qi)他(ta)組(zu)織(zhi)，未經法(fa)律、行(xing)政(zheng)法(fa)規授權，對(dui)外以自己的名義作出具體行(xing)政(zheng)行(xing)為的，以該海(hai)關(guan)為被申請人(ren)”。 按照現行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)法(fa)(fa)(fa)律(lv)的(de)(de)(de)(de)(de)(de)規定(ding)(ding)(ding)，除法(fa)(fa)(fa)律(lv)、行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)法(fa)(fa)(fa)規授權的(de)(de)(de)(de)(de)(de)組織(zhi)外，行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)機(ji)關(guan)(guan)(guan)(guan)設(she)(she)立的(de)(de)(de)(de)(de)(de)派出(chu)機(ji)構、內(nei)(nei)(nei)設(she)(she)機(ji)構或者(zhe)其(qi)他組織(zhi)，未(wei)經(jing)法(fa)(fa)(fa)律(lv)、行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)法(fa)(fa)(fa)規授權，不得(de)以自己的(de)(de)(de)(de)(de)(de)名(ming)義(yi)作(zuo)(zuo)出(chu)具(ju)體(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)。但(dan)是(shi)(shi)(shi)，實踐中許多(duo)派出(chu)機(ji)構、內(nei)(nei)(nei)設(she)(she)機(ji)構以自己的(de)(de)(de)(de)(de)(de)名(ming)義(yi)對外作(zuo)(zuo)出(chu)了具(ju)體(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)。如(ru)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)總署(shu)(shu)上(shang)海(hai)(hai)(hai)歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)分中心(xin)對外作(zuo)(zuo)出(chu)的(de)(de)(de)(de)(de)(de)歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)決定(ding)(ding)(ding)，按照新的(de)(de)(de)(de)(de)(de)《歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)辦(ban)法(fa)(fa)(fa)》的(de)(de)(de)(de)(de)(de)規定(ding)(ding)(ding)，要在海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)門(men)戶(hu)網站上(shang)公開。上(shang)海(hai)(hai)(hai)歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)分中心(xin)是(shi)(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)總署(shu)(shu)的(de)(de)(de)(de)(de)(de)派出(chu)機(ji)構，對外作(zuo)(zuo)出(chu)具(ju)體(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)依(yi)據的(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)《歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)辦(ban)法(fa)(fa)(fa)》，而《歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)辦(ban)法(fa)(fa)(fa)》是(shi)(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)規章(zhang)，不屬于法(fa)(fa)(fa)律(lv)、行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)法(fa)(fa)(fa)規授權，因(yin)此(ci)上(shang)海(hai)(hai)(hai)歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)分中心(xin)作(zuo)(zuo)出(chu)的(de)(de)(de)(de)(de)(de)歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)決定(ding)(ding)(ding)是(shi)(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)總署(shu)(shu)的(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)。當事人(ren)對該歸(gui)(gui)(gui)類(lei)(lei)(lei)(lei)(lei)決定(ding)(ding)(ding)不服提(ti)起行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)復議，被(bei)申請(qing)人(ren)是(shi)(shi)(shi)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)總署(shu)(shu)。直(zhi)屬海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)下設(she)(she)的(de)(de)(de)(de)(de)(de)辦(ban)事處(chu)也屬于派出(chu)機(ji)構，它(ta)們代表(biao)直(zhi)屬海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)作(zuo)(zuo)出(chu)的(de)(de)(de)(de)(de)(de)征(zheng)稅決定(ding)(ding)(ding)等也是(shi)(shi)(shi)直(zhi)屬海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)的(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)，引發的(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)復議，被(bei)申請(qing)人(ren)是(shi)(shi)(shi)直(zhi)屬海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)。海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)內(nei)(nei)(nei)設(she)(she)機(ji)構沒有作(zuo)(zuo)出(chu)具(ju)體(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)的(de)(de)(de)(de)(de)(de)權力，在海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)執法(fa)(fa)(fa)中發現的(de)(de)(de)(de)(de)(de)一些蓋有海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)內(nei)(nei)(nei)設(she)(she)機(ji)構印章(zhang)的(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)律(lv)文(wen)書，如(ru)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)扣留憑單、收繳擔保金的(de)(de)(de)(de)(de)(de)文(wen)書等，都(dou)屬于不符(fu)合(he)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)法(fa)(fa)(fa)定(ding)(ding)(ding)執法(fa)(fa)(fa)程序(xu)的(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)律(lv)文(wen)書，一方(fang)面可能是(shi)(shi)(shi)執法(fa)(fa)(fa)人(ren)員的(de)(de)(de)(de)(de)(de)失誤造成的(de)(de)(de)(de)(de)(de)，另一方(fang)面是(shi)(shi)(shi)傳(chuan)統(tong)的(de)(de)(de)(de)(de)(de)執法(fa)(fa)(fa)習慣(guan)形成的(de)(de)(de)(de)(de)(de)不良后果，不能代表(biao)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)內(nei)(nei)(nei)設(she)(she)機(ji)構具(ju)有作(zuo)(zuo)出(chu)具(ju)體(ti)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)的(de)(de)(de)(de)(de)(de)權力。上(shang)述情形，當事人(ren)提(ti)起行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)復議，被(bei)申請(qing)人(ren)仍然是(shi)(shi)(shi)該內(nei)(nei)(nei)設(she)(she)機(ji)構所在的(de)(de)(de)(de)(de)(de)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)。
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