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《中华人民共和国行政处罚法》第一次以立法的形式确立了行政处罚听证程序。海关总署为了贯彻落实《行政处罚法》，于１９９６年１２月１日公布并实施了《中华人民共和国海关行政处罚听证暂行办法》，相比较而言，《暂行办法》的规定其操作性是增强了，但是，在“海关听证受理的排除性条件”、“海关听证主体”、“海关听证举证责任”、“海关听证笔录”等方面的规定却存在不合理之处。本文针对上述几个方面的问题，从法理和海关实际相结合的角度进行了阐释与检讨，并提出了自己的见解
The Law of the People’s Republic of China on Administrative Punishment establishes the administrative punishment hearing procedure for the first time in the form of legislation. In order to implement the “Administrative Punishment Law”, the General Administration of Customs announced and implemented the “Interim Measures of the People’s Republic of China on Customs Hearing for Administrative Punishment” on December 1, 1996. In comparison, the “Interim Measures” However, there are unreasonable provisions in the “exclusionary conditions for the admissibility of the Customs hearing,” “the main body of the customs hearing,” “the burden of proof of the Customs Hearing,” and “the record of the Customs Hearing.” In view of the above problems, this paper elaborates and reviews from the perspective of the combination of jurisprudence and customs, and puts forward my own opinions