第五十五条 行政复议期间有下列情形之一，影响行政复议案件审理的，行政复议中止，海关行政复议机构应当制作《行政复议中止决定书》，并且送达申请人、被申请人和第三人：
（一）作为申请人的自然人死亡，其近亲属尚未确定是否参加行政复议的；
（二）作为申请人的自然人丧失参加行政复议的能力，尚未确定法定代理人参加行政复议的；
（三）作为申请人的法人或者其他组织终止，尚未确定权利义务承受人的；
（四）作为申请人的自然人下落不明或者被宣告失踪的；
（五）申请人、被申请人因不可抗力，不能参加行政复议的；
（六）案件涉及法律适用问题，需要有权机关作出解释或者确认的；
（七）案件审理需要以其他案件的审理结果为依据，而其他案件尚未审结的；
（八）申请人依照本办法第三十一条提出对有关规定的审查申请，有权处理的海关、行政机关正在依法处理期间的；
（九）其他需要中止行政复议的情形。
行政复议中止的原因消除后，海关行政复议机构应当及时恢复行政复议案件的审理，制作《行政复议恢复审理通知书》，并且送达申请人、被申请人和第三人。
Article 55 Under any of the following circumstances which occur during administrative reconsideration and affect the handling of an administrative reconsideration case, the administrative reconsideration shall be suspended, and the Customs administrative reconsideration body shall issue a written Decision of Suspension of Administrative Reconsideration, and serve it on the applicant, the respondent and the third parties concerned:
(a) The applicant, who is a natural person, has died, and his/her close relatives have not decided whether to participate in the administrative reconsideration or not;
(b) The applicant, who is a natural person, has lost the capacity to participate in the administrative reconsideration, and his/her legal representative to participate in the administrative reconsideration has not been determined yet;
(c) The applicant, which is a juristic person or any other organization, has been terminated and the successor to its rights and obligations has not been determined yet;
(d) The applicant, who is a natural person, is missing or is declared as missing;
(e) The applicant and the respondent are unable to participate in the administrative reconsideration due to force majeure;
(f) The case involves an issue of application of law, and needs interpretation or confirmation by competent authorities;
(g) The handling of the case has to be based on the result of handling of another case, which has not been concluded yet;
(h) The application for reviewing the relevant provisions filed by the applicant in accordance with Article 31 of these Rules is being handled by Customs or another administrative authority having jurisdiction over the matter as prescribed by law; or
(i) Any other circumstances where the suspension of administrative reconsideration is required.
Where the factors requiring the suspension of administrative reconsideration are eliminated, the Customs administrative reconsideration body shall timely resume the handling of the administrative reconsideration case, issue a written Notice on Resumption of Administrative Reconsideration and serve it on the applicant, the respondent and the third parties concerned.
第三节 行政复议听证
第五十六条 有下列情形之一的，海关行政复议机构可以采取听证的方式审理：
（一）申请人提出听证要求的；
（二）申请人、被申请人对事实争议较大的；
（三）申请人对具体行政行为适用依据有异议的；
（四）案件重大、复杂或者争议的标的价值较大的；
（五）海关行政复议机构认为有必要听证的其他情形。
Section Three Administrative Reconsideration Hearing
Article 56 Under any of the following circumstances, a Customs administrative reconsideration body may handle the case by holding a hearing:
(a) The applicant makes a request for hearing;
(b) The applicant and the respondent have a strong dispute over the facts;
(c) The applicant has a different opinion concerning the legal basis applied by the specific administrative act in point;
(d) The case is a major one, the circumstances are complicated, or the value of the object in dispute is large; or
(e) Any other circumstances where the Customs administrative reconsideration body deems it necessary to hold a hearing.
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