海关审理复议案件,最主要的方式是要求被申请人答复、合议审理和申请人查阅案件材料海关接受申请人复议申请,受理复议案件之后,就要及时审理复议案件,在法定期限内作出复议决定。一般情况下,海关审理复议案件要经过要求被申请人答复、合议审理、听证、申请人查阅案件材料、对抽象行政行为的审查、复议中止、作出复议决定等程序。 The most important way for the Customs to handle the reconsideration case is to require the respondent to reply, to discuss the case and to examine the case materials. After the customs accepts the application for reconsideration and accepts the reconsideration case, it shall promptly review the reconsideration case and make a reconsideration decision within the statutory time limit . Under normal circumstances, the handling of the case by the Customs to go through the procedures required by the respondent to reply, collegiate hearing, hearing, the applicant access to the case materials, review of abstract administrative acts, suspension of the review, make a reconsideration decision.