Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.
无利用价值的边角余料，由海关核定免税或酌情估价征税。
Where the Customs at the higher level considers the settlement or decision made by the Customs at a lower level inappropriate, it may modify or replace it.
上级海关认为下级海关作出的处理或者决定不适当的，可以依法予以变更或者撤销。
The application for reconsideration of the decision concerning payment of duties shall be dealt with by the Customs which made the original decision.
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 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。
Article 54 the Customs shall make a written decision of administrative penalty when it imposes administrative penalty upon the party according to law for his act violating the Customs law.
第五十四条海关对当事人违反海关法的行为依法给予行政处罚的，应当制作行政处罚决定书。
Article 54 the Customs shall make a written decision of administrative penalty when it imposes administrative penalty upon the party according to law for his act violating the Customs law.
第五十四条海关对当事人违反海关法的行为依法给予行政处罚的，应当制作行政处罚决定书。
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