同海关发生纳税争议申请复议的，由作出引起该争议的具体行政行为的海关管辖。
The application for reconsideration of the decision concerning payment of duties shall be dealt with by the Customs which made the original decision.
对海关作出的其它具体行政行为不服申请复议的，由作出具体行政行为的海关的上一级海关管辖。
The application for reconsideration of the decision concerning other specific Customs acts shall be dealt with by the Customs to which the Customs made the original decision is subordinate.
对海关作出的其它具体行政行为不服申请复议的，由作出具体行政行为的海关的上一级海关管辖。
The application for reconsideration of the decision concerning other specific Customs acts shall be dealt with by the Customs to which the Customs made the original decision is subordinate.
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