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 409. Verification of customs, other documents and (or) information
Verification of customs, other documents and (or) information is a form of customs control, which consists in verification:
1) customs declaration;
2) other customs documents, with the exception of documents drawn up by customs authorities;
3) documents confirming the information stated in the customs declaration;
4) other documents submitted to the customs authority in accordance with this Code;
5) information declared in the customs declaration and (or) contained in the documents submitted to the customs authority;
6) other information submitted to the customs authority or received by it in accordance with this Code or the legislation of the Republic of Kazakhstan.
Verification of customs and other documents and (or) information is carried out in order to verify the accuracy of information, the correctness of filling in and (or) processing of documents, compliance with the terms of use of goods in accordance with the customs procedure, compliance with restrictions on the use and (or) disposal of goods in connection with the application of benefits for the payment of customs duties and taxes, compliance with the procedure and conditions for the use of goods that are established in respect of certain categories of goods that are not subject to customs procedures in accordance with this Code, as well as for other purposes of ensuring compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities may be carried out both before and after the release of goods.
If the declarant complies with the conditions provided for in Article 195 of this Code, under which the customs authority releases the goods, as well as in cases determined by the risk management system, the verification of customs, other documents and (or) information initiated before the release of the goods is completed after the release of the goods.
When conducting a customs inspection, the customs authority has the right to check customs, other documents and (or) information in respect of customs declarations, documents confirming the information declared in customs declarations, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities in accordance with the procedure established by Article 411 of this Code.
Verification of customs, other documents and (or) information is carried out by analyzing the documents and information specified in paragraph 1 of this article, including by comparing the information contained in one document with each other, as well as with the information contained in other documents, including documents confirming the information declared in the customs declaration, with information obtained from information systems used by customs authorities and (or) information systems of state bodies (organizations) of the Republic of Kazakhstan in the framework of information interaction, from other sources available to the customs authority at the time of the inspection, as well as by other means in accordance with the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.
As part of the verification of customs and other documents and / or information, the customs authority has the right to collect and analyze additional information, including sending requests to state bodies and other organizations.
Verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information stated in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated before the release of goods, is carried out in accordance with Article 410 of this Code.
Verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated after the release of goods, or in other cases of application of this form of customs control, is carried out in accordance with Article 411 of this Code, except for the verification of customs, other documents and (or) information in the case provided for in paragraph 10 of this Article.
Verification of customs, other documents and (or) information in respect of a declaration for goods filed in respect of goods issued in accordance with Article 194 of this Code, documents confirming the information stated in such a declaration, and information stated in the said declaration for goods and (or) contained in the documents submitted to the customs authorities, shall be carried out in accordance with the procedure determined by the Commission.
When checking customs, other documents and (or) information in relation to an application for the release of goods before filing a declaration for goods, documents submitted together with such an application in accordance with paragraph 4 of Article 194 of this Code, and information declared in the said application and (or) in the submitted documents, the request for documents before the release of goods is not made.
When checking the customs value of goods, the verification of customs and other documents and (or) information is carried out taking into account the features provided for in Article 396 of this Code.
13. When checking the origin of goods, the verification of customs, other documents and (or) information is carried out taking into account the features provided for in Article 397 of this Code.