Desk customs inspection is carried out on the basis of Article 417 of the Code "On Customs Regulation in the Republic of Kazakhstan", by studying and analyzing the information contained in customs declarations and (or) commercial, transport (transportation) and other documents submitted by the inspected person during customs operations and (or) at the request of customs authorities, documents and information of state bodies of the Republic of Kazakhstan, as well as other documents and information available to customs authorities and related to the inspected person, including the results of the application of the risk management system.
A desk customs inspection is carried out at the location of the customs authority without going to the person being checked, as well as without issuing a decision (prescription) on conducting a desk customs inspection.
The customs body notifies the inspected person about the beginning of the desk customs inspection
At the same time, within the framework of this notification, the right to send a request to the person being checked for the submission of documents and (or) information in accordance with paragraph 5.
The date of the start of the desk customs inspection is the day of sending the notification.
In the case provided for in paragraph 3-1 of the Article, the notification of the beginning of the in-house customs inspection and the requirement to submit documents and (or) information are not sent to the person being checked.
Grounds for conducting desk customs inspections
данные data obtained as a result of the analysis of information contained in the information resources of customs and other state bodies of the Republic of Kazakhstan, and indicating a possible violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan;
results of the risk management system application;
информация information indicating a possible violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan;
обращение an appeal (request) from a competent authority of a state that is not a member of the Eurasian Economic Union to conduct an inspection of a person who has made transactions related to the movement of goods across the customs border of the Eurasian Economic Union with a foreign person, as well as data obtained as a result of information exchange with tax, customs and law enforcement agencies of foreign states;
инициатив initiative appeal of a person to conduct a desk customs inspection;
результаты the results of tax control, customs control in other forms and (or) the application of measures ensuring customs control, indicating a possible violation of the customs legislation of the Republic of Kazakhstan, as well as failure to comply with the notification of elimination of violations;
случаи cases of receiving a response that was not received during the previous customs inspection, according to previously sent requests of customs authorities;
реорганиз reorganization of the audited entity and (or) submission of documents for bankruptcy (liquidation) by the audited entity.
Кам In-house customs inspection based on the results of the risk management system (Launch F)
a notification on the elimination of violations with a description of the detected violations is sent or handed to the inspected person
Уведомление The notification is sent or handed over to the inspected person in order to grant the right to independently eliminate the detected violations by making changes and (or) additions to the customs declaration and (or) paying customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest.
*Order of the Minister of Finance of the Republic of Kazakhstan dated October 19, 2020 No. 1024 "On Approval of the Rules and Deadline for the Implementation of a pilot project for the Administration of Taxpayers Importing Goods into the Customs Territory of the Eurasian Economic Union using a Risk Management System"
The execution of the notice of elimination of violations shall be:
1) in case of agreement with specified notification disorders – elimination of the revealed violations contained in the notice to correct violations, by making changes and (or) additions in the customs Declaration and (or) payment of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
2) in case of disagreement with the violations indicated in the notification, the audited person submits an explanation of the detected violations in the form of an electronic document or a paper document with the attachment of supporting documents, including information stated in the customs declaration.
In the course of conducting a desk customs inspection, the customs body sends a request to the person being checked to submit documents and (or) information provided for in Article 426 of this Code in the form approved by the authorized body.
The deadline for submission of documents and (or) information should not exceed ten working days from the day following the day of delivery of the claim. If necessary, the deadline for submission of documents declared in the customs declaration may be extended by the customs authority based on the reasoned request of the person being checked up to twenty calendar days from the date of expiry of the deadline for submission of documents and (or) information established by the customs authority.
Кам Desk customs inspections are carried out without restrictions on the frequency of their conduct
The term of the desk customs inspection should not exceed sixty calendar days from the date of sending the notification to the person being checked
The specified period does not include the period of time between the date of sending requirements for the submission of documents and (or) information, the preliminary act of desk customs inspection, requests to other state bodies of the Republic of Kazakhstan, second-tier banks and organizations engaged in certain types of banking operations, other organizations, state bodies and other organizations of another member state of the Eurasian Economic Union or a state that is not a member of the Eurasian Economic Union, and the date of receipt of documents and (or) information, a written objection to the preliminary act of the desk customs inspection.
Prior to drawing up the act of desk customs inspection provided for in paragraph 9 of this Article, the customs authority shall send or hand over to the person being checked a preliminary act of desk customs inspection in accordance with the procedure established by Article 416 of this Code.
For the purposes of this Code, a preliminary act of a desk customs inspection means a document on the preliminary results of a desk customs inspection drawn up by a customs authority.
The preliminary act of the desk customs inspection is drawn up in the form approved by the authorized body.
At the same time, the person being checked has the right to submit a written objection to the preliminary act of the desk customs inspection.
The procedure and time limits for sending or handing over to the person being checked the preliminary act of a desk customs inspection, submission by the person being checked of a written objection to the preliminary act of a desk customs inspection, as well as consideration of such an objection are approved by the authorized body.
According to the results of the desk customs inspection, an act of desk customs inspection is drawn up, which is a form of completion of the desk customs inspection. In case of detection of violations of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, a notification of the results of the inspection is issued.