Legal analysis: Yes. If they are dissatisfied with the specific administrative acts of the administrative organs or state security organs that implement vertical leadership, such as customs, finance, national tax and foreign exchange management, they shall apply to the competent department at the next higher level for administrative reconsideration.

Legal basis: Article 5 of the Administrative Reconsideration Law of People's Republic of China (PRC). If a citizen, legal person or other organization refuses to accept the decision of administrative reconsideration, it may bring an administrative lawsuit to the people's court in accordance with the provisions of the Administrative Procedure Law, except that the decision of administrative reconsideration is final according to law.