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 412. Customs inspection
Customs inspection is a form of customs control that consists in conducting a visual inspection of goods, including vehicles and baggage of individuals, cargo containers, customs seals, seals and other means of identification without opening the cargo spaces (compartments) of vehicles and packaging of goods, disassembling, dismantling, violating the integrity of the inspected objects (including baggage of individuals) and their parts by other means, except for such an inspection carried out during customs control in the form of customs inspection of premises and territories.
Customs inspection is carried out for the purpose of checking and (or) obtaining information about the goods in respect of which customs control is carried out, as well as for the purpose of checking the presence of customs seals, seals and other means of identification on the goods, vehicles and their cargo spaces (compartments).
The procedure for conducting customs inspection is determined by the authorized body.
The customs inspection may be carried out in the absence of the declarant, other persons with authority over the goods, and their representatives, except in cases where these persons express a desire to be present at the customs inspection.
The results of the customs inspection are drawn up by drawing up a customs inspection report, the form of which is determined by the Commission, or by marking the fact of the customs inspection on the transport (transportation), commercial or customs documents submitted to the customs authority.
When conducting a customs inspection of the baggage of individuals and (or) vehicles for personal use, the customs inspection report is drawn up only if it will be used by the customs authorities when performing customs operations and (or) conducting customs control.
If the results of the customs inspection are made by putting notes on the fact of the customs inspection on the transport (transportation), commercial or customs documents submitted to the customs authority, at the request of the person having authority in respect of the goods, the customs officials are required to draw up a customs inspection report:
1) when conducting a customs inspection at the places where goods are moved across the customs border of the Eurasian Economic Union-no later than two hours of working time after the customs inspection;
2) when conducting a customs inspection in other places-no later than two hours from the start of the working day following the day of the customs inspection.
6. The customs inspection report is drawn up in two copies, one of which is handed over (sent) to the person who has authority over the goods, or to his representative, if these persons are identified, in the event of a violation or at his request.