Paragraph 2 of Article 12 of the Administrative Reconsideration Law stipulates: "If an administrative organ or a state security organ that exercises vertical leadership, such as customs, finance, national tax and foreign exchange management, refuses to accept the specific administrative act, it shall apply to the competent department at the next higher level for administrative reconsideration." However, Article 24 of the Regulations on the Implementation of the Administrative Reconsideration Law of People's Republic of China (PRC) stipulates: "If an applicant refuses to accept a specific administrative act made by a department that has been approved by the State Council to implement vertical leadership below the provincial level, he may choose to apply for administrative reconsideration to the people's government at the same level or the competent department at the next higher level."