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 of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018 No. 188.
At the same time, Chapter 54 of the specified Code regulates:
Article 468. Term and procedure of customs examination
Customs expertise is carried out within a period not exceeding twenty working days from the date of acceptance by the customs expert (expert) of materials and documents for conducting customs expertise, unless otherwise provided by this Code.
When conducting a study of two or more objects of customs expertise that requires the use of comparative (comparative) research methods and the use of various scientific and technical means, which is long in time, the term of customs expertise is extended with the written permission of the head of the authorized customs body or the person replacing it, indicating the reasons for such extension for a period not exceeding the period of temporary storage of goods, if the release of goods is not carried out before the results of customs expertise are received.