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 432. Participation of a specialist in customs control
When conducting customs control, the customs authorities may, if necessary, involve a specialist who is not interested in the results of such actions, who has the special knowledge and skills necessary to assist the customs authorities, including in the application of technical means of customs control.
The involvement of a person as a specialist in customs control is carried out on a contractual basis.
The specialist has the right to:
1) get acquainted with the materials related to the implementation of the actions in which he takes part;
2) get acquainted with the documents issued as a result of the actions in which he took part, and make statements or comments about the actions performed by him, which are subject to entry in such documents.
The specialist must:
1) participate in the commission of actions that require special knowledge and skills, or perform such actions, give explanations about the actions performed by them;
2) to certify with his signature the fact of performing the actions specified in subparagraph 1) of this paragraph, their content and results.
The specialist must not disclose, use for other purposes, transfer to third parties the information received by him, constituting state, commercial, banking, tax or other legally protected secret (secrets), as well as other confidential information, except for the cases provided for by the legislation of the Republic of Kazakhstan.
6. Expenses incurred by the customs authorities in connection with the involvement of a specialist shall be reimbursed at the expense of the person whose activities and (or) goods are subject to customs control, if violations of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan are detected during customs control. In other cases, payment for such services is made at the expense of budget funds in accordance with the procedure established by the budget legislation of the Republic of Kazakhstan.