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 434. Cargo and other operations in respect of goods and vehicles required for customs control
When carrying out customs control at the request of the customs authority, the declarant, the owner of a temporary storage warehouse or a customs warehouse, the customs representative and (or) other person with authority in relation to the goods, are obliged to transport (transport), weigh or otherwise determine the quantity of goods, load, unload, reload, fix damaged packaging, open the packaging, packaging or repackaging of goods subject to customs control, as well as open the premises, containers and other places., where they are located (may be located) such products.
The carrier is obliged to facilitate the performance of cargo and other operations in respect of the goods that it transports (transports), and the vehicles that transport (transport) such goods.
3. Cargo and other operations in respect of goods and vehicles should not entail any expenses for the customs authority.