《行政复议答复书》应当载明下列内容： 

（一）被申请人名称、地址、法定代表人姓名及职务； 

（二）被申请人作出具体行政行为的事实、证据、理由及法律依据； 

（三）对申请人的行政复议申请要求、事实、理由逐条进行答辩和必要的举证； 

（四）对有关具体行政行为建议维持、变更、撤销或者确认违法，建议驳回行政复议申请，进行行政复议调解等答复意见； 

（五）作出答复的时间。 

The Administrative Reconsideration Reply shall bear the following particulars: 

(a) The name and address of the respondent, and the name and title of the legal representative of the respondent; 

(b) The facts, evidence, grounds and legal basis based on which the specific administrative act is undertaken by the respondent; 

(c) The item-by-item defense, supported by evidence as necessary, in response to the requests, facts and grounds specified in the administrative reconsideration application filed by the applicant; 

(d) The reply suggesting to affirm, change or revoke the relevant specific administrative act, or confirming the illegality of the act, or suggesting to reject the administrative reconsideration application, or suggesting to conduct administrative reconsideration mediation; and 

(e) The date of reply. 

《行政复议答复书》应当加盖被申请人印章。 

被申请人提交的有关证据、依据和其他有关材料应当按照规定装订成卷。 

第四十四条  海关行政复议机构应当在收到被申请人提交的《行政复议答复书》之日起7日内，将《行政复议答复书》副本发送申请人。

The stamp of the respondent shall be affixed to the Administrative Reconsideration Reply. 

The relevant evidence, basis and other pertinent materials submitted by the respondent shall be bound into volumes in accordance with the relevant provisions. 

Article 44 The Customs administrative reconsideration body shall, within seven (7) days as from the day when it receives the Administrative Reconsideration Reply submitted by the respondent, send a copy of the Administrative Reconsideration Reply to the applicant.