第五十七条  海关行政复议机构决定举行听证的，应当制发《行政复议听证通知书》，将举行听证的时间、地点、具体要求等事项事先通知申请人、被申请人和第三人。 

第三人不参加听证的，不影响听证的举行。 

第五十八条  听证可以在海关行政复议机构所在地举行，也可以在被申请人或者申请人所在地举行。 

Article 57 Where a Customs administrative reconsideration body decides to hold a hearing, it shall issue a written Notice on Administrative Reconsideration Hearing to notify the applicant, the respondent and the relevant third parties in advance of matters such as the time, location and specific requirements of the hearing. 

The absence of any third party concerned does not affect the conducting of the hearing. 

Article 58 A hearing may be held at the place where the Customs administrative reconsideration body is located, or at the place where the respondent or the applicant is located. 

第五十九条  行政复议听证应当公开举行，涉及国家秘密、商业秘密、海关工作秘密或者个人隐私的除外。 

公开举行的行政复议听证，因听证场所等原因需要限制旁听人员数量的，海关行政复议机构应当作出说明。 

对人民群众广泛关注、有较大社会影响或者有利于法制宣传教育的行政复议案件的公开听证，海关行政复议机构可以有计划地组织群众旁听，也可以邀请有关立法机关、司法机关、监察部门、审计部门、新闻单位以及其他有关单位的人员参加旁听。 

Article 59 An administrative reconsideration hearing shall be held in public unless any State secret, commercial secret, Customs work secret or personal privacy is involved. 

For an administrative reconsideration hearing held in public, if the number of audience attending the hearing needs to be restricted due to reasons like the limited size of the site of hearing, the Customs administrative reconsideration body shall make an explanation thereon. 

For an open hearing of an administrative reconsideration case that is of great concern to the public, has tremendous social influence, or is beneficial to raise the popular awareness of law, the Customs administrative reconsideration body may work out a plan to organize the public to observe the hearing process, or invite the personnel of the relevant legislative, judicial, supervisory and auditing agencies, media or other pertinent organizations to observe the hearing process. 

第六十条  行政复议听证人员为不得少于3人的单数，由海关行政复议机构负责人确定，并且指定其中一人为听证主持人。听证可以另指定专人为记录员。 

第六十一条  行政复议听证应当按照以下程序进行： 

（一）由主持人宣布听证开始、核对听证参加人身份、告知听证参加人的权利和义务； 

（二）询问听证参加人是否申请听证人员以及记录员回避，申请回避的，按照本办法第四十八条的规定办理； 

（三）申请人宣读复议申请并且阐述主要理由； 

（四）被申请人针对行政复议申请进行答辩，就作出原具体行政行为依据的事实、理由和法律依据进行阐述，并且进行举证； 

（五）第三人可以阐述意见； 

（六）申请人、第三人对被申请人的举证可以进行质证或者举证反驳，被申请人对申请人、第三人的反证也可以进行质证和举证反驳； 

Article 60 The number of administrative reconsideration hearing personnel shall be an odd number of not less than 3, whose name list shall be determined by the person-in-charge of the Customs administrative reconsideration body and one of whom shall be designated as the chair of the hearing. For the purpose of the hearing, a person other than the above-mentioned personnel may be designated as the reporter of the hearing. 

Article 61 An administrative reconsideration hearing shall observe the following procedure: 

(a) The chair declares open the hearing, confirm the identity of the participants, and inform the participants of their rights and obligations; 

(b) The chair asks the participants whether to apply for the withdrawal of the hearing personnel or the hearing reporter; if the answer is “Yes”, the provisions of Article 48 of these Rules shall be followed; 

(c) The applicant reads the application for administrative reconsideration and expounds the major reasons therefor; 

(d) The respondent makes an oral defense in response to the administrative reconsideration application, expounds the facts, grounds and legal basis according to which the specific administrative act in point has been undertaken, and produces evidence; 

(e) The third parties concerned may air their opinions; 

(f) The applicant and the third parties concerned may challenge the evidence produced by the respondent or refute the respondent with contrary evidence, and the respondent may also challenge the contrary evidence produced by the applicant or any third party concerned and refute the applicant and the third parties with assertive evidence;