On approval of the Rules of customs inspection and inspection

Order of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018 No. 188. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 1, 2018 No. 16464.

Rules of customs inspection and inspection

The forms of acts of customs inspection (inspection) to be filled out based on the results of customs inspection (inspection) are established by the Decision of the Customs Union Commission No. 260 dated May 20, 2010 "On Forms of Customs Documents" (hereinafter referred to as the CCC Decision).

The decision to conduct a customs inspection (inspection) is made by the head of the structural subdivision authorized to conduct a customs inspection (inspection), or the state revenue authority (in case of their absence by a substitute), on the basis of an official memo authorized to conduct a customs inspection (inspection) official (hereinafter referred to as – authorized official), except in cases when the basis for customs inspection (inspection) are triggered risk profiles of an automated risk management system, or according to the results of customs control using an inspection and inspection complex (hereinafter – IDC), the customs authority of departure stamped "IDC control, under suspicion" on the front side of the printed X-ray image, and/or information indicating the need for customs inspection was entered into the information systems of state revenue bodies.

The basis for customs inspection (inspection) is:

the presence of the stamp "IDC control, under suspicion" on the front side of the printed X-ray image, and/ or information in the information system of state revenue authorities on the need for customs inspection, affixed by the results of customs control using IDC by the customs authority of departure;

triggered risk profiles of the automated risk management system, providing for customs inspection.

In case of participation in the customs inspection (inspection) of employees of the economic investigation service, the head of the structural unit authorized to conduct customs inspection (inspection) or the state revenue authority (in their absence, a substitute person), who made the decision to conduct customs inspection (inspection), is notified in writing of such participation before the customs inspection (inspection).

It is allowed to participate in the customs inspection (inspection) of officials of other state bodies, including at the written request of state revenue bodies.

Before carrying out customs inspection, the authorized official notifies the place and time of customs inspection in any way that allows to confirm the fact of receipt of the notification, the declarant or another person, O. The time of the beginning of customs inspection is the time of the beginning of the actions of the authorized official for visual inspection of the packaging of goods or the cargo space of the vehicle or containers, containers and other places where the goods are or may be.having authority over the goods, if these persons are identified.