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 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
At the end of the customs examination, the samples and (or) samples of goods not spent during its conduct are returned by the customs body that appointed the customs examination to the declarant or other person with authority in respect of the goods, and when sampling and (or) samples of goods transported in international mail – to the designated postal operator, except for cases when such samples and (or) samples of goods are subject to burial, destruction or disposal in accordance with the legislation of the Republic of Kazakhstan.
The customs body that has appointed the customs examination, no later than three working days from the date of receipt of samples and (or) samples of goods from the authorized customs body that conducted the customs examination, informs the declarant or other person with authority in relation to the goods about the return of such samples and (or) samples of goods.
9. Samples and (or) samples of goods not received by the declarant or other person having authority in respect of the goods, within fifteen working days from the date of receipt of the specified information, are detained by the customs authorities in accordance with Chapter 52 of this Code.