On the basis of Article 413 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code), a form of customs control is applied – customs inspection, in compliance with the provisions of the Rules of Customs Inspection and Inspection (hereinafter referred to as the Rules), approved by Order No. 188 of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018.
At the same time, Chapter 2 of these Rules regulates:
Chapter 2. Organization of decision-making on customs inspection (inspection)
Before carrying out the customs inspection, the authorized official notifies the declarant or other person with authority in respect of the goods, if these persons are identified, of the place and time of the customs inspection in any way that allows to confirm the fact of receipt of the notification.
If there are relevant recommendations of the automated risk management system, a notification on the application of measures to prevent and (or) minimize risks (customs control) is printed out and issued or sent through the information system.
If the goods are subject to control by another state body and (or) a corresponding notification is received from such body, the inspection (inspection) is carried out jointly with representatives of such state body.
The automated risk management system indicates the risk objects in respect of which it is necessary to take measures to minimize the risk by conducting a customs inspection (inspection).
In addition, the automated risk management system provides for selective inspection (inspection), including a certain number of batches of goods or as a percentage of the total volume of goods subject to customs inspection (inspection).
If the location of the goods placed under the customs procedure providing for their export from the territory of the EAEU is unknown and (or) the goods are outside the customs control zone, the authorized official who made the decision to conduct the customs inspection (inspection) takes appropriate measures to clarify the location of the goods and the circumstances of the failure to submit the goods for customs inspection (inspection).
Depending on the volume of customs declaration and the number of staff, authorized officials are determined by the decision of the head of the state revenue body, or a specialized unit (hereinafter referred to as the inspection group) is created that performs customs inspection (inspection) and sampling of samples and samples when appointing a customs examination.
It is allowed to conduct customs inspection (inspection) in the absence of the declarant, other persons with authority over the goods, and their representatives in accordance with Articles 412 and 413 of the Code.
Customs inspection in this case is carried out in the presence of two independent witnesses (witnesses), with the use of photo (video) fixation. Photo (video) recording is carried out in accordance with the procedure established by Chapter 6 of these Rules, regardless of the recommendations of the automated risk management system.
In respect of goods transported and intended for official use by diplomatic missions and consular offices, the inspection is carried out in the presence of the diplomatic agent or his authorized representative.
When conducting a customs inspection (inspection) with the permission of the person conducting the customs inspection (inspection), and with the consent of the declarant or the person having authority over the goods, there are representatives of the place of temporary storage or other persons performing cargo and other operations with the goods necessary for the purpose of conducting the customs inspection (inspection).
Authorized officials of the state revenue bodies carry out customs inspection within the time period sufficient for its complete completion, but not more than the time period provided for when extending the release period of goods in accordance with Article 193 and completing the customs procedure of customs transit in accordance with Article 231 of the Code.
After arriving at the place of customs inspection (inspection), the authorized official:
1) checks the powers of the persons present during the customs inspection (inspection), as well as the grounds for their presence in the customs control zone;
2) establishes the fact of the presence (absence) of representatives of other state bodies, whose participation or presence during the customs inspection (inspection) is provided for by the legislation of the Republic of Kazakhstan;
3) establishes the fact of presentation of goods, vehicles, cargo containers, containers, baggage of individuals, means of identification (hereinafter referred to as goods) for customs inspection (inspection).
The authorized official makes a decision on the beginning of the customs inspection (inspection) if the presented goods are located on a specially equipped site equipped for customs inspection (inspection), in premises intended for temporary storage, or in the customs control zone of the state revenue authority, the authorized official of which conducts the customs inspection (inspection).
The decision to conduct a customs inspection of goods directly in the container or cargo compartment of the vehicle is made by an authorized official in the following cases::
the triggered risk profile does not provide for the complete unloading of goods from the container or cargo compartment of the vehicle;
carrying out such a customs inspection-will not entail the loss of goods or changes in their condition;
carrying out such a customs inspection will not cause harm to the life and health of the people conducting the customs inspection or present at the customs inspection.
In the case of the presence of all interested persons when presenting the goods and performing operations with them to identify the goods, the authorized official proceeds to conduct a customs inspection (inspection).