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 54 of the specified Code regulates:
Article 466. Appointment and conduct of customs expertise
The authorized customs body conducts commodity research, materials science, technological, forensic, chemical and other types of expertise, which is necessary to conduct.
Depending on the number of customs experts (experts) involved, a single, commission or complex customs examination is appointed.
The sole customs examination is carried out by the customs expert (expert) alone.
Commission customs expertise is carried out by a commission of customs experts (experts) of one specialty. In case of disagreement between the customs experts (experts), each of them or part of the experts has the right to submit a separate opinion of the customs expert (expert).
A comprehensive customs examination is carried out by a commission of customs experts (experts) in cases where, in order to establish the circumstances relevant to the case, research is required based on the use of knowledge of various specialties within the competence of customs experts (experts). Each customs expert (expert) signs the part of the conclusion of the customs expert (expert) on which he conducted the customs examination.
The authorized official of the customs body makes a decision in writing on the appointment of a customs examination, which specifies the grounds for its conduct, the surname, first name, patronymic (if it is indicated in the identity document) of the expert or the name of the organization or customs body in which the customs examination is carried out, the questions put to the customs expert (expert), the list of materials and documents submitted to the customs expert (expert).
The decision also indicates the warning of the customs expert (expert) about the responsibility for giving a deliberately false conclusion of the customs expert (expert), established by the laws of the Republic of Kazakhstan.
The form of the decision of the customs body on the appointment of a customs examination is approved by the authorized body.
Samples and (or) samples of goods, seized documents and (or) means of identification, other materials and documents necessary for conducting the customs examination are attached to the decision of the customs body on the appointment of a customs examination.