隶属海关是指由直属海关领导，负责办理具体海关业务的海关。
直属海关应当将受委托的隶属海关和委托的内容予以公告。
Customs offices directly under the leadership of the General Administration of Customs shall publish the names of their subsidiaries so entrusted and the contents of such entrustment.
当关衔高的海关工作人员在职务上隶属于关衔低的海关工作人员时，职务高的为上级。
Where a customs functionary with a higher customs title is subordinate, in terms of post, to one with a lower customs title, the one with the higher post rank shall be the superior.
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