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 the declarant does not agree with the results of the customs examination, including the additional one, the customs authority may appoint a second customs examination.
Repeated customs examination is appointed for the study of the same goods, customs, transport (transportation), commercial and other documents, means of identification of goods and documents, and for the solution of the same issues that were investigated during the previous customs examination.
A repeated customs examination may be assigned to the authorized customs body or the expert organization that conducted the customs examination, as well as to another expert organization.
The commission consisting of two or more customs experts (experts), with the exception of the customs expert (expert) who conducted the customs examination, including the additional one, is charged with conducting the repeated customs examination. Customs experts (experts) who conducted the customs examination, including additional ones, may be present during the repeated customs examination and give the commission the necessary explanations.
3. When conducting additional and repeated customs examinations, the results of the previously conducted customs examination shall be submitted to the customs expert (expert) without fail.