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 4 of these Rules regulates:
Chapter 4. Conducting a 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.
Customs inspection is carried out by an external visual inspection, by an authorized official, of goods, baggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identifying goods, without opening the vehicle and violating the packaging of goods.
Customs inspection of goods is carried out for the purpose of checking and (or) obtaining information about the goods in respect of which customs control is carried out, in order to check the presence of customs seals, seals and other imposed means of identification on the goods, vehicles and their cargo premises.
Customs inspection of goods and vehicles, if necessary, is carried out with the use of technical means that provide visualization of the internal structure of the inspected object and otherwise inform about the presence of specific physical characteristics of such an object.
32. If the customs inspection process is interrupted due to objective reasons (break, end of working hours), the authorized official takes measures aimed at ensuring the safety of the goods in an unchanged condition, including by imposing identification means on cargo spaces, vehicles or premises where the goods are located.