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 5 of these Rules regulates:
Chapter 5. Scope and degree of customs inspection (inspection)
Customs inspection (inspection) is carried out to the extent and extent established by the risk profile. Changing the scope and degree of customs inspection (inspection) is not allowed.
In cases where the triggered risk profile does not contain the scope and extent of the customs inspection, or a decision is made to conduct a customs inspection on the grounds provided for in paragraph 4 of these Rules, the customs inspection is carried out partially in accordance with the sub-paragraphs 2), 3), 4), 5), 6), 7) paragraph 20 of these Rules.
The determination of the quantity of goods is made by calculation before the customs inspection (inspection), based on the data on the quantity of goods contained in the shipping documents.
If the scope of customs inspection determined when the risk profile is triggered involves customs inspection of goods of all names of the transported consignment, the authorized official ensures that the following operations are carried out::
full weighing of goods;
recalculation of cargo spaces with opening of all cargo spaces;
recalculate the number of items in all cargo spaces.
The scope and extent of customs inspection (inspection) in respect of certain categories of goods shall be established taking into account the provisions of paragraph 20 of these Rules.
If the scope of the customs inspection determined when the risk profile is triggered provides for the customs inspection of a part of the goods of the transported consignment, the authorized official shall ensure that the customs operations specified in paragraph 34 of these Rules are carried out in respect of such part of the goods.
The degree of customs inspection (inspection) determines the actions of the authorized official that must be carried out in relation to the quantity of goods determined based on the volume of customs inspection (inspection).
If the indication of the inspection (inspection) indicates the need to recalculate cargo packages, then all cargo packages of the goods presented for customs inspection (inspection) are recalculated.
37. If the customs inspection of goods is 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 is carried out by the customs services of the EAEU Member States, while the customs inspection act does not specify the scope and degree of customs inspection, the inspection is carried out only when the risk profile of the automated risk management system is triggered, in accordance with the sub-paragraphs 2), 3), 4), 5), 6) and 7) of paragraph 20 of these Rules.