Customs control is carried out by customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Customs control is carried out in relation to objects of customs control with the application to them of the forms of customs control defined by this Code and (or) measures ensuring customs control.

In order to identify goods transported across the customs border of the Eurasian Economic Union in violation of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, customs control may be carried out against individuals crossing the customs border of the Eurasian Economic Union.

When conducting customs control, customs authorities proceed from the principle of selectivity of objects of customs control, forms of customs control and (or) measures ensuring customs control.

When selecting objects of customs control, forms of customs control and (or) measures ensuring customs control, a risk management system is used.

Forms of customs control and (or) measures ensuring customs control are applied by customs authorities to ensure compliance with customs and other legislation of the Republic of Kazakhstan.

The application by customs authorities of forms of customs control and (or) measures ensuring customs control when performing customs operations related to customs clearance before release is carried out only on the basis of an automated risk management system.

Customs authorities, within their competence, carry out other types of control, including export, currency, radiation, in accordance with the legislation of the Republic of Kazakhstan.

On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with the legislation of the Republic of Kazakhstan and within the limits of their official powers.

Customs control in the form of verification of customs, other documents and (or) information, as well as in other forms or with the use of measures ensuring customs control, may be carried out by customs authorities through the information system of customs authorities without the participation of customs officials.

In order to verify the information confirming the fact of the release of goods, customs authorities may conduct customs control over goods located in the customs territory of the Eurasian Economic Union, if the customs authorities have information that the goods were imported into the customs territory of the Eurasian Economic Union and (or) are in the customs territory of the Eurasian Economic Union with violation customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

When conducting customs control, the customs authorities do not require any permits, regulations or resolutions of other state bodies of the Republic of Kazakhstan to conduct it.

When carrying out customs control, customs authorities and their officials are not entitled to establish requirements and restrictions not provided for by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.

When conducting customs control, it is not allowed to cause unlawful harm to the carrier, declarant, persons engaged in activities in the field of customs affairs, and other persons whose interests are affected by decisions, actions (inaction) of customs authorities or their officials during customs control, as well as goods and vehicles.

Customs control is carried out in customs control zones and other places where goods are (should or may be) located, including international transportation vehicles and vehicles for personal use subject to customs control, documents and (or) information systems containing information about such goods.

The results of customs control with the use of customs control forms in the cases provided for by this Code shall be formalized by drawing up customs documents of the prescribed form or in another way provided for by this Code.