第八十九条  海关行政复议机关主持调解应当符合以下要求： 

（一）调解应当在查明案件事实的基础上进行； 

（二）海关行政复议机关应当充分尊重申请人和被申请人的意愿； 

（三）组织调解应当遵循公正、合理原则； 

（四）调解结果应当符合有关法律、行政法规和海关规章的规定，不得违背法律精神和原则； 

（五）调解结果不得损害国家利益、社会公共利益或者他人合法权益。 

Article 89 The mediation chaired by a Customs administrative authority shall conform to the following requirements: 

(a) The mediation shall be conducted on the basis of the ascertained facts of the case; 

(b) the Customs administrative reconsideration authority shall show full respect for the will of the applicant and the respondent; 

(c) The mediation shall be organized under the principles of impartiality and reasonability; 

(d) The outcome of the mediation shall be in line with the provisions of relevant laws, administrative regulations and Customs rules, and shall not go against the spirit and principles of law; and 

(e) The outcome of the mediation shall not jeopardize any national interests, public interests of the society or the legitimate rights and interests of any other persons. 

 第九十条  海关行政复议机关主持调解应当按照下列程序进行：

    （一）征求申请人和被申请人是否同意进行调解的意愿； 

（二）经申请人和被申请人同意后开始调解；

    （三）听取申请人和被申请人的意见； 

（四）提出调解方案；

    （五）达成调解协议。 

调解期间申请人或者被申请人明确提出不进行调解的，应当终止调解。终止调解后，申请人、被申请人再次请求海关行政复议机关主持调解的，应当准许。 

Article 90 While chairing mediation, a Customs administrative reconsideration authority shall observe the following procedure: 

(a) ask the intention of the applicant and the respondent about whether they agree to have mediation; 

(b) start mediation with the consent of the applicant and the respondent; 

(c) listen to the opinions of the applicant and the respondent; 

(d) come up with a mediation solution; and 

(e) reach mediation agreement. 

Where, during the mediation, the applicant or the respondent has clearly stated his/her/its intention of not having any mediation, the mediation shall be terminated. If, after the termination of the mediation, the applicant and the respondent request the Customs administrative reconsideration authority to conduct mediation again, approval shall be given. 

第九十一条  申请人和被申请人经调解达成协议的，海关行政复议机关应当制作《行政复议调解书》。《行政复议调解书》应当载明下列内容： 

（一）申请人姓名、性别、年龄、职业、住址（法人或者其他组织的名称、地址、法定代表人或者主要负责人的姓名、职务）； 

（二）被申请人名称、地址、法定代表人姓名； 

（三）申请人申请行政复议的请求、事实和理由； 

（四）被申请人答复的事实、理由、证据和依据； 

（五）行政复议认定的事实和相应的证据； 

（六）进行调解的基本情况； 

（七）调解结果； 

（八）申请人、被申请人履行调解书的义务； 

（九）日期。 

《行政复议调解书》应当加盖海关行政复议机关的印章。《行政复议调解书》经申请人、被申请人签字或者盖章，即具有法律效力。 

Article 91 Where the applicant and the respondent reach agreement after mediation, the Customs administrative reconsideration authority shall prepare an Administrative Reconsideration Mediation Agreement, which shall bear the following particulars: 

(a) the name, gender, age, occupation and residential address of the applicant, or in case the applicant is a juristic person or other organization, its name and address, as well as the name and title of its legal representative or chief person-in-charge; 

(b) the name and address of the respondent, and the name of its legal representative; 

(c) the requests, facts and reasons specified in the applicant’s application for administrative reconsideration; 

(d) the facts, reasons, evidence and basis specified in the reply by the respondent; 

(e) the facts ascertained through administrative reconsideration, and relevant evidence; 

(f) an overall introduction on the mediation conducted; 

(g) the outcome of the mediation; 

(h) the obligations of the applicant and the respondent to execute the mediation agreement; and 

(i) the date. 

An Administrative Reconsideration Mediation Agreement shall be stamped with the seal of the Customs administrative reconsideration authority, and shall become legally binding once signed or stamped by the applicant and the respondent.