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 48 of the specified Code regulates:
Article 424. Measures to ensure customs control
When conducting customs control, depending on the objects of customs control, the customs authorities are entitled, in accordance with this Code, to apply the following measures to ensure the conduct of customs control:
1) conduct an oral survey;
2) request, demand and receive documents and (or) information necessary for customs control;
3) appoint a customs examination, take samples and (or) samples of goods;
4) identify goods, documents, vehicles, premises and other places;
5) use technical means of customs control, other technical means, water and aircraft of customs authorities;
6) apply customs escort;
7) set the route of transportation of goods;
8) keep records of goods under customs control, customs operations performed with them;
9) involve a specialist;
10) involve specialists and experts of other state bodies;
11) require the performance of cargo and other operations in respect of goods and vehicles;
12) carry out customs surveillance;
13) check the availability of a system of accounting for goods and keeping records of goods;
14) check the marking of goods with special marks, the presence of identification marks on them;
15) apply electronic customs escort.
Measures that ensure the conduct of customs control are applied independently or to ensure the application of forms of customs control.
3. The measures ensuring the conduct of customs control shall be applied in accordance with this Chapter, and the purpose of customs examination-in accordance with Chapter 54 of this Code.