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 this Code regulates:
Article 469. Conclusion of the customs expert (expert)
The results of the customs examination are drawn up by the conclusion of the customs expert (expert).
The conclusion of the customs expert (expert) shall specify:
1) the place of the customs examination, the dates of its beginning and completion;
2) the basis for the customs examination;
3) last name, first name and patronymic (if it is indicated in the identity document) the customs expert (expert) who conducted the customs examination, and his / her qualifications;
4) information certified by the signature of the customs expert (expert) that he / she has been warned about the responsibility established by the laws of the Republic of Kazakhstan for giving a deliberately false conclusion of the customs expert (expert) during the customs examination, which is certified by the seal of the authorized customs body and (or) the authorized expert organization that conducted the customs examination;
5) questions put to the customs expert (expert);
6) a list of documents, materials, samples and (or) samples of goods, seized documents or means of identification provided to the customs expert (expert) for customs examination;
7) the content and results of the research, indicating the methods used, the devices and equipment used, the evaluation of the results of the research, the conclusions on the questions raised and their justification.