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 3 of these Rules regulates:
Chapter 3. Conducting customs inspection
The time of the beginning of the customs inspection is the time of the beginning of the actions of the authorized official for the 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 located.
When conducting customs inspection, authorized officials are guided by the following provisions::
1) customs inspection is carried out in respect of all items of goods (except for the goods specified in subparagraph 5) of this paragraph) of the transported consignment, in the amount of the total number of goods that make up the consignment, with the mandatory full unloading of all goods from the vehicle (except for the cases specified in subparagraphs 3) and 4) of this paragraph).
At the same time, the authorized official ensures the following operations (with the exception of the cases specified in subparagraph 2) of this paragraph):
full weighing of goods;
recalculation of cargo spaces with opening of all cargo spaces;
recalculating the number of items in all cargo spaces;
2) in respect of similar goods (goods of the same code of the Commodity Nomenclature of Foreign Economic Activity (hereinafter – HS code) at the level of ten characters), which are in the same packages, with the same marking, customs inspection is carried out by counting all cargo packages, while opening, counting and weighing only 1 (one) copy of each type of packaging of the goods, followed by determining the quantity and weight of the entire batch of goods by calculation;
3) if the vehicle is loaded exclusively with homogeneous goods (goods of the same HS code at the level of ten characters), partial unloading of the goods is carried out by forming a passage of the "corridor" type along the entire length of the cargo compartment of the vehicle. Unloading is not carried out for goods moved in bulk, in bulk or in bulk.
At the same time, only one cargo package is opened, recalculated and weighed (in accordance with the transport (transportation) documents) in compliance with the requirements set out in subparagraph 2) of this paragraph;
4) if the vehicle is loaded with goods subject to rapid deterioration, partial unloading of the goods is carried out by forming a passage of the "corridor" type along the entire length of the cargo compartment of the vehicle.
In this case, the opening, recalculation and weighing of each item of goods is carried out in compliance with the requirements set out in subparagraph 2) of this paragraph;
5) in respect of the following categories of goods, customs inspection is carried out by opening the cargo compartment of the vehicle with video recording of its contents (without unloading the goods from the vehicle) or video recording of goods placed in a temporary storage place, with mandatory comments:
delivered in accordance with international agreements of the Republic of Kazakhstan, to international organizations that have been registered in the Republic of Kazakhstan;
delivered for the purpose of eliminating the consequences of natural disasters, natural and man-made emergencies;
moved and intended for official use by diplomatic missions and consular offices, international organizations and (or) their representative offices, representatives of states to international organizations located in the customs territory of the EAEU;
vehicles declared as goods;
substances that may pose a threat to the life and health of officials conducting customs inspection and requiring special knowledge and (or) equipment;
goods in respect of which the customs inspection was carried out by the state revenue authorities at the places of arrival in the customs territory of the EAEU, or in respect of which the customs inspection was carried out by the customs services of the EAEU Member States, as well as goods in respect of which the customs inspection was carried out by the customs authority of destination at the end of the customs procedure of customs transit, provided that the original customs inspection act is available, according to which the volume and degree of customs inspection exceeds the volume and degree of customs inspection, provided for by the triggered risk profile, as well as provided that the consignment is submitted for customs inspection in the same volume as the initial customs inspection was carried out;
oversized and large-weight goods, for the transportation of which there is a special permit issued in accordance with the Rules for the Organization and Implementation of transportation of oversized and Heavy cargo on the territory of the Republic of Kazakhstan, approved by Order of the Minister for Investment and Development of the Republic of Kazakhstan dated February 27, 2015 No. 206 (registered in the Register of State Registration of Regulatory Legal Acts for No. 11395);
goods classified in commodity groups and commodity items of the Customs Code of the Russian Federation in accordance with the List of Commodity Groups and Commodity Items of the Customs Code of the Russian Federation, customs inspection in respect of which is carried out by opening the cargo compartment of the vehicle with video recording of its contents or video recording of goods placed in a place of temporary storage, in accordance with Annex 1 to these Rules;
6) in cases where, according to commercial documents, the quantity of goods is indicated in additional units of measurement (pieces, sets, pairs and other units) and the amount of customs duties due does not depend on the weight of the goods, the weighing of the goods during customs inspection is not performed, unless otherwise provided by the automated risk management system;
7) when conducting a customs inspection, appointed on the basis of an automated risk management system, if there are recommendations for conducting video filming, the authorized official ensures that the entire process of customs inspection is continuously videotaped.
After the video recording begins, the authorized official voices and comments on the entire customs inspection process.
At the same time, the following information is voiced and recorded by the authorized official:
time of the beginning and end of customs inspection;
place of customs inspection;
information of the declarant on the presence of goods prohibited or restricted for import and movement through the territory of the Republic of Kazakhstan, control over which is provided for in Article 32 of the Code, undeclared or unreliably declared goods;
Full name (if any) and position of the person conducting the customs inspection;
Full name (if any) and position of the persons present at the customs inspection;
all actions performed, including the grounds for carrying out partial unloading or not carrying out customs inspection;
customs inspection results;
other necessary information.
For the period of loading and unloading operations, it is possible to suspend the video recording with the appropriate comment of the authorized official performing the customs inspection. When suspending and resuming customs inspection, the authorized official shall announce the exact time of suspension (resumption) of customs inspection.
When making a decision to conduct a customs inspection based on the results of the customs inspection of goods using the IDC, the authorized official conducting the customs inspection is provided with copies of the images of the IDC and comments on them.
If a decision is made to conduct a customs inspection (inspection) of goods placed under customs procedures for processing outside the customs territory, as well as processing in the customs territory, and the products of their processing for the purpose of identifying the goods in the processed products, copies of documents on the processing conditions with the method of identifying the goods specified in them are transmitted to the authorized official.
The package is opened by an authorized official in the presence of the declarant or his representative.
In the absence of the declarant or his representative, the package is opened by an authorized official in the presence of two independent witnesses (witnesses).
The opening of cargo packages involves the violation of their integrity and means of their identification, followed by the extraction of individual items of goods from their packaging (boxes, boxes), from technological containers, specially made caches in order to be able to control the quantity and name, determine the country of origin and obtain other information about the goods, identify goods transported under the guise of other goods.
In the case of insufficient information about the characteristics of the goods and the absence of certain knowledge, for the identification of the goods, the authorized official, in accordance with Article 466 of the Code, appoints a customs examination, and takes samples and samples of the goods.