第三章介绍了我国的海关行政裁定制度。
Chapter III introduced administrative ruling system of Chinese Customs .
从裁定事项、表现形式、作用对象的范围以及需依申请而作出等方面看,海关行政裁定属于具体行政行为,具有可诉性。
Customs adjudication is a kind of specific administrative act in such aspects as matters , form , the scope of objects etc.