（七）要求证人到场作证的，应当事先经海关行政复议机构同意并且提供证人身份等基本情况；
（八）听证主持人和其他听证人员进行询问；
（九）申请人、被申请人和第三人没有异议的证据和证明的事实，由主持人当场予以认定；有异议的并且与案件处理结果有关的事实和证据，由主持人当场或者事后经合议予以认定；
（十）申请人、被申请人和第三人可以对案件事实、证据、适用法律等进行辩论；
（十一）申请人、被申请人和第三人进行最后陈述；
（十二）由申请人、被申请人和第三人对听证笔录内容进行确认，并且当场签名或者盖章；对听证笔录内容有异议的，可以当场更正并且签名或者盖章。
行政复议听证笔录和听证认定的事实应当作为海关行政复议机关作出行政复议决定的依据。
(g) Where a witness is asked to testify during a hearing, approval shall be obtained from the Customs administrative reconsideration body in advance and the basic information on the witness, such as his/her identify, shall be provided beforehand;
(h) The chair of the hearing and other hearing personnel ask questions;
(i) Evidence to which the applicant, the respondent and the third parties concerned have no objection and facts that have been proven shall be ascertained by the chair on the spot. Facts and evidence which involve disagreement and have a bearing on the outcome of handling of the case shall be ascertained by the chair on the spot or after discussions by the collegial panel;
(j) The applicant, the respondent and the third parties concerned may conduct debates over the facts of the case, the evidence, the application of law, etc.;
(k) The applicant, the respondent and the third parties concerned make their closing statements; and
(l) The applicant, the respondent and the third parties concerned confirm the contents of the hearing transcript, and affix their signatures or stamps to the transcript. Where there is disagreement regarding the contents of the hearing transcript, corrections may be made on the spot with the signatures or stamps affixed.
Administrative reconsideration hearing transcripts and facts ascertained by a hearing shall be the basis on which the Customs administrative reconsideration authority makes the administrative reconsideration decision.
第六十二条 行政复议参加人无法在举行听证时当场提交有关证据的，由主持人根据具体情况限定时间事后提交并且另行进行调查、质证或者再次进行听证；行政复议参加人提出的证据无法当场质证的，由主持人当场宣布事后进行调查、质证或者再次进行听证。
行政复议参加人在听证后的举证未经质证或者未经海关行政复议机构重新调查认可的，不得作为作出行政复议决定的证据。
Article 62 Where an administrative reconsideration participant is unable to present evidence on the spot when a hearing is being held, it’s up to the chair to, in light of the circumstances, determine a time limit for the evidence to be presented later and for further investigation and evidence challenging to be conducted, or decide to have another hearing. Where it is impossible to challenge the evidence produced by an administrative reconsideration participant on the spot, it’s up to the chair to declare on the spot that investigation and evidence challenging be conducted afterwards or another hearing be held.
Evidence produced by an administrative reconsideration participant after a hearing that fails to go through the procedure of challenge or fails to be recognized by the Customs administrative reconsideration body after further investigation shall not be the evidence basis on which an administrative reconsideration decision is based.
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