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
For the purpose of conducting customs expertise in respect of customs, transport (transportation), commercial and other documents, means of identification, such documents and means of identification are withdrawn by the customs authorities in accordance with the procedure established by the authorized body. On the seizure of customs, transport (transportation), commercial and other documents, means of identification of such documents and goods, an act on the seizure of documents, means of identification of documents and goods is drawn up, the form of which is approved by the authorized body.
Upon completion of the customs examination, customs, transport (transportation), commercial and other documents, as well as means of identification of such goods and documents, are returned to the person from whom such documents were seized by the customs authority that appointed the customs examination.
The customs body that has appointed the customs examination, no later than three working days from the date of receipt of the seized documents from the authorized customs body that conducted the customs examination, informs the person from whom such documents were seized about their return.