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 469. Conclusion of the customs expert (expert)
The conclusion of the customs expert (expert) is signed by the customs expert (expert). If the customs examination was carried out with the participation of several customs experts (experts), the conclusion of the customs expert (expert) is signed by all customs experts (experts). The conclusion of the customs expert (expert), issued on paper, is also certified by the seal of the authorized customs body and (or) the expert organization.
Materials and documents illustrating the conclusion of the customs expert (expert) are attached to such conclusion, certified by the signature of the customs expert( expert), and if the customs examination was carried out with the participation of several customs experts (experts), the signatures of several customs experts (experts). Materials and documents issued on paper are also certified by the seal of the authorized customs body and (or) the expert organization and are an integral part of such a conclusion.
The conclusion of the customs expert (expert) is sent to the customs body that appointed the customs examination.
If the conclusion of a customs expert (expert) is issued in the form of a paper document, such a conclusion is drawn up in three copies, one of which remains in the authorized customs body, and the others are sent to the customs body that appointed the customs examination.
5. The cases and procedure for the recognition of the results of the customs examination carried out in one member State of the Eurasian Economic Union by the customs authorities of another member State of the Eurasian Economic Union shall be determined by the Commission.