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 the specified Code regulates:
Article 472. Rights and obligations of the customs expert (expert) during the customs examination
When conducting a customs examination, the customs expert (expert) has the right to:
1) get acquainted with the materials related to the customs examination;
2) involve, with the consent of the head of the authorized customs body, other customs experts in the conduct of customs expertise;
3) refuse, within one working day from the date of receipt of materials and documents, samples and (or) samples of goods, to conduct a customs examination, if the questions raised are beyond its competence, or to provide answers to questions that are not within its competence;
4) request in writing, within three working days from the date of receipt of the materials for the customs examination, additional materials and documents, including samples and (or) samples of goods required for the customs examination;
5) clarify the questions put to him in accordance with his special and (or) scientific knowledge and competence;
6) include in the conclusion of the customs expert (expert) conclusions about the circumstances that are relevant to the customs authorities, and about which no questions have been raised;
7) use scientific and technical information from published special and other sources;
8) use the results of their own tests and studies of samples and (or) samples of goods and (or) the results of studies of samples and (or) samples of goods conducted by other research or expert organizations.