Customs inspection is carried out by the customs authority after the release of goods in order to verify compliance by persons with customs legislation. The procedure for conducting customs inspections is regulated by Chapter 45 of the Customs Code of the Eurasian Economic Union and Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan".
The customs inspection is carried out in relation to the declarant, the carrier, the person who temporarily stores goods in places that are not temporary storage warehouses or who has authority over the goods after their release, an authorized economic operator, a person directly or indirectly involved in transactions with goods placed under the customs procedure and other involved persons.
What is checked during customs inspection?
During the check, the following can be checked:
- the fact of placing goods under the customs procedure;
- reliability of the information stated in the customs declaration and documents;
- compliance with restrictions on the use or disposal of conditionally released goods;
- performance by persons carrying out activities in the field of customs affairs of the duties provided for by customs legislation;
- compliance by the authorized economic operator with the conditions for inclusion in the register of authorized economic operators and performance of other duties provided for by customs legislation;
- compliance with the conditions of use of goods in accordance with customs procedures and other requirements established by customs legislation.
Types of customs inspections
Customs inspection can be cameral or on-site.
Desk customs inspection is carried out by customs authorities at the location of the customs authority without leaving to the person being checked, as well as without making a decision (prescription).
The person being checked is notified of the beginning of the desk customs inspection (Order of the Ministry of Finance of the Republic of Kazakhstan No. 621 dated 24.06.2019).
There are 3 types of on-site customs inspections:
1) unscheduled;
2) counter unscheduled;
3) complex.
How is the customs inspection carried out?
An on-site customs inspection is carried out by a customs body with a visit to the location of a legal entity, the place of activity of an individual entrepreneur or the place of actual activity by such persons.
Such an inspection is carried out by the customs authority at the location of the person being checked. On-site customs inspection is carried out on the basis of the order (Order of the Ministry of Finance of the Republic of Kazakhstan dated 08.02.2018 No. 146).
Terms of inspections
The period for conducting a desk customs inspection should not exceed sixty calendar days from the date of sending a notification to the person being checked about the start of the inspection.
The duration of the on-site customs inspection should not exceed two months.
The procedure for completing the customs inspection
Before drawing up the customs inspection report, if violations are detected, the inspector hands the preliminary customs inspection report to the person being checked.
At the same time, the inspected person has the right to send a written objection to the preliminary act of customs inspection in accordance with the procedure (Orders of the Ministry of Finance of the Republic of Kazakhstan No. 376 dated 21.04.2021 and No. 413 dated 29.04.2021).
The date of completion of the customs inspection is the date of drawing up the customs inspection report, issued according to the results of the customs inspection, which is handed over to the person being checked.
In case of detection of violations of customs legislation, a notification of the results of the inspection is issued. The term of execution of such notification is no more than thirty working days from the day following the day of delivery of such notification to the person being checked.
The audited person has the right to appeal against such notification within thirty working days from the day following the day of delivery of such notification.
The procedure for appealing actions (omissions) of customs authorities is provided for in Chapter 13 of the Administrative Procedural Code of the Republic of Kazakhstan.