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 470. Additional and repeated customs examinations
If new questions arise regarding previously examined goods, customs, transport (transportation), commercial and other documents, means of identification of goods and documents, the customs authority may appoint an additional customs examination.
Additional customs expertise is assigned to the authorized customs body or expert organization (expert) of the Republic of Kazakhstan, which conducted the customs expertise.