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 410. Verification of customs, other documents and (or) information initiated before the release of goods
If the submission of the customs declaration was not accompanied by the submission of documents confirming the information stated in the customs declaration, the customs authority has the right to request from the declarant the documents specified in the customs declaration in the following cases:
1) defined by the risk management system;
2) when information about documents confirming information about the origin of goods, compliance with prohibitions and restrictions, and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2 of Article 146 of this Code.
The documents requested in accordance with paragraph 1 of this Article must be submitted by the declarant no later than four hours before the expiration of the period specified in paragraph 3 of Article 193 of this Code.
If the documents requested in accordance with paragraph 1 of this Article are not submitted by the declarant, the customs authority refuses to release the goods in accordance with Article 201 of this Code.
The customs authority has the right to request commercial, accounting documents, a certificate of origin of goods and (or) other documents and (or) information, including written explanations necessary to establish the reliability and completeness of the verified information declared in the customs declaration and (or) information contained in other documents, in the following cases:
1) the documents submitted at the time of filing the customs declaration or submitted in accordance with paragraph 2 of this article do not contain the necessary information or do not properly confirm the declared information;
2) the customs authority has identified signs of non-compliance with the provisions of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan, including the unreliability of the information contained in such documents.
The request for documents and (or) information from the declarant in accordance with paragraph 4 of this Article must be justified and must contain a list of signs indicating that the information stated in the customs declaration and (or) information contained in other documents is not properly confirmed or may be unreliable, a list of additional requested documents and (or) information, as well as the deadline for submitting such documents and (or) information.
The list of requested documents and (or) information is determined by the customs official on the basis of the verified information, taking into account the terms of the transaction with the goods, the characteristics of the goods, their purpose, as well as other circumstances.
When requesting documents and (or) information in accordance with paragraph 4 of this Article in order to confirm information affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties, the customs authority informs the declarant about the possibility of releasing goods in accordance with Article 195 of this Code. At the same time, the customs authority sends to the declarant a calculation of the amount of security for the performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, except for the cases defined in accordance with Article 195 of this Code, when the provision of security for the performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not required.
The form of calculation of the amount of security for the performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such calculation in the form of an electronic document and the procedure for filling them out are determined by the Commission.
The documents and (or) information requested in accordance with paragraph 4 of this article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are not available, must be submitted by the declarant:
1) not later than four hours before the expiration of the period specified in paragraph 3 of Article 193 of this Code-if the request for documents and (or) information is related to the verification of the information contained in the customs declaration and the documents submitted when filing the customs declaration;
2) not later than two hours before the expiration of the period specified in paragraph 3 of Article 193 of this Code-if the request for documents and (or) information is related to the verification of the information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this Article, and the verified information does not affect the amount of customs duties, taxes, special, anti-dumping, countervailing duties;
3) not later than one working day before the expiration of the period established by the customs authority when extending the period of release of goods in accordance with paragraphs 4, 5 and 6 of Article 193 of this Code-if the request for documents and (or) information is related to the verification of information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this Article, and the verified information affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties.
If the documents and (or) information requested in accordance with paragraph 4 of this Article, including written explanations, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are not available, are not submitted within the time limits established by paragraph 7 of this Article, and the condition provided for in Article 195 of this Code is not met, the customs authority refuses to release the goods in accordance with Article 201 of this Code.
The documents and / or information requested in accordance with paragraphs 1 and 4 of this Article must be submitted by the persons from whom they are requested in one set (simultaneously) for each request.
At the same time as the documents and (or) information requested by the customs authority, the persons from whom they are requested may submit other documents and (or) information in order to confirm the accuracy and completeness of the information stated in the customs declaration and (or) the information contained in other documents.
At the end of the inspection of customs, other documents and (or) information before the release of goods, if the documents and (or) information submitted in accordance with this article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, or the results of customs control in other forms and (or) customs examination of goods and (or) documents conducted as part of such inspection, confirm the reliability and (or) completeness of the information being checked, the customs authority issues goods in accordance with Article 192 of this Code.
At the end of the inspection of customs, other documents and (or) information before the release of goods, if the documents and (or) information submitted in accordance with this article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, or the results of customs control in other forms and (or) customs examination of goods and (or) documents conducted as part of such inspection, do not confirm the reliability and (or) completeness of the verified information and (or) do not eliminate the grounds for conducting the customs inspection., other documents and (or) information, the customs body, on the basis of the information available to it, sends a request to change (supplement) the information stated in the customs declaration before the release of goods in accordance with Article 183 of this Code.
If the inspection of customs and other documents (or) information cannot be completed within the terms of release of goods established by Article 193 of this Code, including in connection with the failure to submit documents and (or) information within the terms established by paragraph 7 of this Article, the customs authority shall inform the declarant of the possibility to release goods in accordance with Article 195 of this Code.
When goods are released in accordance with Article 195 of this Code, the verification of customs, other documents and (or) information is completed after the release of goods in accordance with paragraphs 14, 15, 16, 17 and 18 of this Article.
Documents and (or) information requested by the customs authority and not submitted within the period specified in paragraph 7 of this Article to complete the verification of customs, other documents and (or) information may be submitted by the declarant after the release of the goods within a period not exceeding sixty calendar days from the date of registration of the customs declaration, except for the case provided for in paragraph 2 of Article 397 of this Code.
Verification of customs and other documents and (or) information is completed by the customs authority no later than thirty calendar days from the date of submission of the requested documents and (or) information, and if such documents and (or) information are not submitted within the period established by part one of this paragraph – from the date of expiration of such period.