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 of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018 No. 188.
At the same time, Chapter 54 of the specified Code regulates:
Article 471. Sampling and (or) sampling of goods, seizure of customs, transport (transportation), commercial and other documents, means of identification of such goods and documents for customs examination
Based on the results of sampling and (or) samples of goods, an act of sampling and (or) samples of goods is drawn up, the form of which is determined by the Commission.
The act of sampling and (or) samples of goods is drawn up in three copies, one of which is subject to delivery (direction) to the declarant, in his absence – to another person who has authority over the goods, if it is established, and when sampling and (or) samples of goods transported in international mail, – to the designated postal operator.
Customs officials shall take samples and (or) samples of goods in the presence of the declarant, in his absence – in the presence of another person with authority over the goods, if it is established, and when sampling and (or) samples of goods transported in international mail – in the presence of a representative of the designated postal operator.
At the request of the customs authority, these persons are obliged to assist customs officials in the selection of samples and (or) samples of goods, including to perform at their own expense the necessary cargo and other operations.