Customs control is carried out by the customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
When conducting customs control, the customs authorities proceed from the principle of selectivity of the objects of customs control, forms of customs control and (or) measures that ensure the conduct of customs control.
Customs control is carried out in customs control zones and other places where goods are (should or may be) located, including international transport vehicles and vehicles for personal use, subject to customs control, documents and (or) information systems containing information about such goods.