When checking customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, started before the release of goods and completed after the release of goods, as well as after the release of goods, or in other cases of application of this form of customs control in accordance with the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan" (hereinafter - the Code), the customs authority has the right to request and receive documents and (or) information necessary for customs control, in accordance with Article 426 of the Code.
Based on the results of the verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, started after the release of goods, the customs authority makes decisions in accordance with the Code.
The procedure for notifying a person about the verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, started after release goods, as well as the results of such an inspection is determined by the order of the Minister of Finance of the Republic of Kazakhstan dated February 26, 2018 No. 292.