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 8 of these Rules regulates:
Chapter 8. Actions of authorized officials when identifying the facts of falsely stated information, as well as signs of violation of the customs legislation of the EAEU and the Republic of Kazakhstan, during the customs inspection (inspection)
If during the customs inspection (inspection) the facts of non-compliance of the actual characteristics, quantity, or information about the goods (name, country of origin, manufacturer) with the information stated in the declaration for the goods are revealed, these facts are reflected in the act of customs inspection (inspection).
If the identified discrepancies indicate the presence of signs of an offense, responsibility for which is provided for by the Code of the Republic of Kazakhstan on Administrative Offenses or the Criminal Code of the Republic of Kazakhstan, while it is not possible to fully verify these facts within the established scope and degree of customs inspection (inspection), the authorized official who identified the discrepancy immediately informs the head of the state revenue authority in writing, and if there are signs of a criminal offense – in addition, it informs the economic investigation service, which indicates the signs of unreliability of the declared information about the goods, the justification for the need to increase the volume and change the degree of customs inspection( inspection), as well as other proposals on the characteristics of customs inspection (inspection).
Based on the written information of the authorized official, the head of the state revenue authority makes a decision to change the scope and extent of the customs inspection (inspection).
After the completion of the customs inspection (inspection) and fixing the revealed facts of violations, in case of detection during the customs inspection (inspection) of signs of an administrative offense, the authorized official takes measures in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses.
In case of detection of signs of a criminal offense, the authorized official sends the materials to the Economic Investigation service.