The procedure for conducting customs inspections
Customs inspection is a form of customs control carried out by a customs body after the release of goods using other forms of customs control established by this Code and measures ensuring customs control provided for by this Code in order to verify compliance by persons with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Customs inspection consists in comparing the information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, and (or) other information submitted to the customs authority or received by it in accordance with the customs and other legislation of the Republic of Kazakhstan with documents and (or) accounting and reporting data, with accounts and other information received in accordance with the procedure established by the customs and other legislation of the Republic of Kazakhstan.
Customs inspection may be applied during customs control in accordance with paragraph 9 of Article 393 of this Code, as well as in cases provided for in paragraph 4 of Article 484 and paragraph 5 of Article 529 of this Code.
The customs inspection is carried out by the customs authority in respect of the inspected persons created, registered in accordance with the legislation of the Republic of Kazakhstan and (or) having permanent residence in the territory of the Republic of Kazakhstan. The audited persons are the following persons:
1) declarant;
2) carrier;
3) a person who temporarily stores goods in places that are not a temporary storage warehouse;
4) a person carrying out activities in the field of customs;
5) a person who has authority over the goods after their release;
6) authorized economic operator;
7) a person who directly or indirectly participated in transactions with goods placed under the customs procedure;
8) a person in respect of whom there is information indicating that in his possession and (or) use are (were) goods in violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan, including goods illegally moved across the customs border of the Eurasian Economic Union.
When conducting a customs inspection , the customs authorities may check:
1) the fact of placing goods under the customs procedure;
2) the accuracy of the information stated in the customs declaration and (or) contained in the documents confirming the information stated in the customs declaration;
3) compliance with restrictions on the use and (or) disposal of conditionally released goods;
4) performance by persons engaged in activities in the field of customs affairs of the duties provided for by this Code for each type of activity in the field of customs affairs;
5) compliance by a legal entity applying for inclusion in the register of authorized economic operators with the conditions for inclusion in such a register, as well as compliance by an authorized economic operator with the conditions for inclusion in the register of authorized economic operators and performance of other duties provided for by this Code;
6) compliance with the conditions of use of goods in accordance with the customs procedures provided for by this Code;
7) compliance with other requirements established by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.
The person being checked shall, within three working days from the date of the decision on liquidation, inform the customs authority of this in writing at the place of his location with the simultaneous submission of an application for customs inspection in connection with the submission of documents for liquidation. In this case, the customs inspection must be initiated no later than ten working days after the receipt by the customs authority at the location of the inspected person of the application for customs inspection in connection with the submission of documents for liquidation.
Customs inspection can be cameral or on-site.
An on-site customs inspection is carried out by a customs body with a visit to the location(s) of the legal entity, the place(s) of the individual entrepreneur's activity and (or) the place(s) of the actual activity of such persons (hereinafter in this chapter – the objects of the person being inspected).
The customs body carrying out on-site customs inspection is the customs body at the location of the person being checked, while the provisions of part two of this paragraph do not apply to cases of on-site customs inspections on behalf of the authorized body.
Exit customs inspections are divided into the following types:
1) unscheduled on-site customs inspection;
2) counter unscheduled on-site customs inspection;
3) comprehensive on-site customs inspection.
Exit customs inspection is carried out on the basis of the order. The order must be signed by the head (the person replacing him) of the customs authority. The form of the prescription is approved by the authorized body. On the basis of one prescription, only one check of the person being checked is carried out. The order is registered before the start of the audit with the authorized body in the field of legal statistics and special records by submitting it to the territorial body of the authorized body in the field of legal statistics and special records at the location of the subject being checked, including in electronic form.
In cases of extension of the period of on-site customs inspection, as well as its suspension, appropriate entries are made in the order and the person being checked is notified.
An on-site customs inspection may be appointed based on the results of customs control in other forms, as well as on the results of a desk customs inspection.
Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections, while when extending the terms of the on-site customs inspection and (or) changing the number and (or) replacing the persons conducting the inspection and (or) changing the period being checked, an additional order is issued, which specifies the number and date of registration of the previous order, surnames, first names and patronymics (if it is indicated in the identity document) of the persons involved in the inspection in accordance with this Code.
The duration of the on-site customs inspection should not exceed two months. The specified period does not include the period of time between the date of delivery of the request for the submission of documents and (or) information to the audited person and the date of receipt of such documents and (or) information. The period for conducting an on-site customs inspection may be extended by one month by the decision of the customs authority that conducts such an inspection.
Conducting an on-site customs inspection may be suspended by the decision of the head of the customs body carrying out the customs inspection, the deputy head of the customs body authorized by him or persons replacing them, if necessary:
1) conducting a counter unscheduled on-site customs inspection;
2) conducting customs expertise;
3) sending requests to the competent authorities of the Republic of Kazakhstan, the competent authorities of other member states of the Eurasian Economic Union or states that are not members of the Eurasian Economic Union;
4) restoration by the inspected person of the documents required for conducting an on-site customs inspection;
5) submission of additional documents related to the period under review, affecting the conclusions based on the results of the on-site customs inspection.
Conducting an on-site customs inspection is suspended by the decision of the head of the customs body carrying out the customs inspection, the deputy head of the customs body authorized by him or their substitutes in cases of handing over to the inspected person a preliminary act of an on-site customs inspection, as well as consideration by the customs body of a written objection of the inspected person to the preliminary act of an on-site customs inspection in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
The period of suspension of the on-site customs inspection may not exceed twenty-four months. At the same time, no later than one working day from the date of suspension or resumption of an on-site customs inspection, a notice of suspension or resumption of the inspection is sent or handed to the inspected person in accordance with the procedure established by Article 416 of this Code, with notification of the territorial body of the authorized body in the field of legal statistics and special accounting.
The relevant records on the extension of the period of the on-site customs inspection, as well as on the suspension of its conduct, are made in the order on conducting an on-site customs inspection, which is notified to the person being checked.
The term of suspension of the on-site customs inspection on the grounds established by this paragraph is not included in the term of the on-site customs inspection.
The results of an on-site customs inspection are formalized by an on-site customs inspection act. Prior to drawing up the on-site customs inspection act provided for in paragraph 19 of this Article, in the event of a violation of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan, an official of the customs authority sends or hands over to the inspected person a preliminary on-site customs inspection act in accordance with the procedure established by Article 416 of this Code.
For the purposes of this Code, a preliminary act of an on-site customs inspection means a document on the preliminary results of an on-site customs inspection drawn up by an official of the customs authority. At the same time, the person being checked has the right to submit a written objection to the preliminary act of on-site customs inspection.