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 413. Customs inspection
Customs inspection is a form of customs control that consists in carrying out an inspection and performing other actions in respect of goods, including vehicles and baggage of individuals, with the opening of the packaging of goods, cargo spaces (compartments) of vehicles, containers, containers or other places where goods are or may be located, and (or) with the removal of customs seals, seals or other means of identification applied to them, disassembly, dismantling or violation of the integrity of the inspected objects and their parts by other means.
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.
The procedure for conducting customs inspection is determined by the authorized body.
The customs authority shall notify the declarant or any other person with authority in respect of the goods, if such persons are identified, of the place and time of the customs inspection in any way that allows to confirm the fact of receipt of the notification. When setting the time of customs inspection, the reasonable time of arrival of such persons is taken into account. At the same time, the time limits for the arrival of the declarant and other persons with authority in relation to the goods must take into account the time limits for customs control in accordance with paragraph 6 of Article 193 of this Code.
The declarant, other persons with authority in relation to the goods, and their representatives may, on their own initiative, be present during the customs inspection, except for the cases specified in paragraph 6 of this Article.
At the request of the customs authority, the declarant or other persons with authority in relation to the goods and their representatives are required to be present during the customs inspection and provide the customs officials with the necessary assistance. In the absence of a representative specially authorized by the carrier, such is the individual driving the vehicle.
The customs authority has the right to conduct customs inspection in the absence of the declarant, other persons with authority in respect of the goods, and their representatives in the following cases:
1) non-appearance of the specified persons or cases when such persons are not established;
2) the existence of a threat to national (state) security, human life and health, animals and plants, the environment, and the preservation of objects of national cultural heritage of states – members of the Eurasian Economic Union and the occurrence of other urgent circumstances, including the presence of signs indicating that the goods are flammable substances, explosive objects, explosive, toxic, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, toxic, toxic, radioactive substances, nuclear materials and other similar goods, as well as cases where the goods spread an unpleasant smell;
3) shipment of goods in international mail;
4) leaving goods in the customs territory of the Eurasian Economic Union in violation of the customs procedure providing for their export from the customs territory of the Eurasian Economic Union, or the conditions established for the use of certain categories of goods that are not subject to customs procedures in accordance with this Code.
Customs inspection in the cases specified in sub-paragraphs 1), 2) and 4) of paragraph 6 of this Article is carried out in the presence of two witnesses, and in the case specified in sub – paragraph 3) of paragraph 6 of this article – in the presence of a representative of the designated postal operator, and in his absence-in the presence of two witnesses.
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, with the exception of the case provided for in paragraph 3 of Article 401 of this Code.
The following information is specified in the customs inspection report:
1) information about the officials of the customs body who conducted the customs inspection, and the persons who were present during it;
2) the reasons for the customs inspection in the absence of the declarant or other person with authority in respect of the goods;
3) results of customs inspection;
4) other information provided by the form of the act.
10. The customs inspection report is drawn up in two copies, one of which is handed over (sent) to the declarant or other person with authority in relation to the goods, or their representatives, if these persons are identified, in the event of a violation or at his request.