Customs inspections will be carried out based on an assessment of the RMS

The Law of the Republic of Kazakhstan dated January 5, 2021 No. 407-VI "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Customs Regulation and Business Activity" introduced amendments and additions in terms of customs inspections based on the risk management system. This will increase the effectiveness of inspections, said the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Cameral customs checks In paragraph 3 of Article 417 of the Customs Code, the results of the application of the risk management system (RMS) were introduced as one of the grounds for conducting a desk customs audit. Based on the results of the RMS, a notification is sent to the inspected person on the elimination of violations, in the execution of which the inspected person is not held liable and is not subject to customs inspection. In case of failure to comply with such notifications, the state revenue bodies issue an order to suspend debit transactions on the payer's bank accounts for the amount of the notification, and also have the right to appoint a customs inspection in the manner prescribed by Chapter 47 of the Customs Code. In order to implement this norm, a draft order of the Ministry of Finance of the Republic of Kazakhstan on the approval of the forms of documents has been developed, which is currently at the stage of approval. The norm came into force on March 1, 2021. On-site customs checks Article 418 of the Code introduces norms for the introduction of an additional type of on-site customs check - a comprehensive on-site customs check carried out on the basis of the RMS. At the same time, complex field customs inspections are carried out according to a six-month schedule of complex field customs inspections, which is posted on the website of the authorized body: for the first half of the year - until December 25 of the year preceding the year of inspections; for the second half of the year - until May 25 of the current calendar year. In addition, the state revenue authorities, at least thirty calendar days before the commencement of a comprehensive field customs inspection, shall send a notification to the inspected person on the conduct of a comprehensive field customs inspection. In order to implement this provision, a draft order of the Minister of Finance of the Republic of Kazakhstan "On approval of the Rules for the selection of audited persons using the risk management system for the appointment of complex field customs inspections" was developed. Currently, the draft order is at the stage of approval. The norm came into force on March 1, 2021.