被稽查人应当自收到稽查报告之日起7日内，将其书面意见送交海关。

The units being checked shall, within 7 days as from the date when it receives the check report, and hand over its comments in written form to the Customs.

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第二十二条海关应当自收到稽查报告之日起30日内，作出海关稽查结论并送达被稽查人。

Article 22 the Customs shall, within 30 days as from the date when it receives the check reports, make decisions on the checks and send these decisions to the units being checked.

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