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 468. Term and procedure of customs examination
The term of the customs examination is suspended in the following cases::
the presence of a request of a customs expert (expert) to the customs body that has appointed a customs examination, to provide it with additional materials, as well as samples and (or) samples;
the need to obtain a written permission from an official of the customs authority that appointed the customs examination for significant damage or destruction in the course of research or testing of goods, documents, samples or samples submitted for customs examination, which are subject to return to the customs authority that appointed the customs examination;
absence for a valid reason (temporary disability, business trip) of the customs expert (expert) who started the customs examination;
appeals of the authorized customs body to other authorized expert organizations (to experts);
involvement of an expert (specialist) who is not an official of the customs authorities for conducting the customs examination.
The term for which the customs examination is suspended, as well as the procedure for such suspension, shall be approved by the authorized body.
3. The procedure for conducting customs expertise by authorized customs bodies shall be determined by the authorized body.