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 433. Involvement of specialists and experts from other state bodies of the Republic of Kazakhstan to assist in customs control
Customs authorities have the right to attract specialists and experts from other state bodies of the Republic of Kazakhstan to assist in customs control.
Specialists and experts engaged from other state bodies of the Republic of Kazakhstan must not disclose information that constitutes state, commercial, tax, banking and other secrets protected by law, as well as confidential information concerning participants in foreign economic and other activities in the field of customs affairs.
3. Expenses related to the involvement of specialists and experts from other state bodies of the Republic of Kazakhstan, if the work performed by them on behalf of the customs authorities is not included in the scope of their official duties, shall be reimbursed in accordance with the procedure determined by paragraph 6 of Article 432 of this Code.