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 47 of the specified Code regulates:
Article 407. Forms of customs control
When conducting customs control, the customs authorities apply the following forms of customs control::
getting explanations;
verification of customs, other documents and (or) information;
customs inspection;
customs inspection;
personal customs inspection;
customs inspection of premises and territories;
customs inspection.
Article 408. Getting explanations
Obtaining explanations is a form of customs control, which consists in obtaining information relevant to customs control by customs officials from carriers, declarants and other persons who have such information.
Explanations are made by drawing up a customs document, the form of which is determined by the Commission.
3. If it is necessary to call the persons provided for in paragraph 1 of this Article to receive explanations, the customs authority shall issue a notification, which is handed over or sent to the persons called.