Customs inspection is a form of customs control carried out by a customs body after the release of goods using other forms of customs control established by this Code and measures ensuring customs control provided for by this Code in order to verify compliance by persons with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Customs inspection consists in comparing the information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, and (or) other information submitted to the customs authority or received by it in accordance with the customs and other legislation of the Republic of Kazakhstan with documents and (or) accounting and reporting data, with accounts and other information received in accordance with the procedure established by the customs and other legislation of the Republic of Kazakhstan.
Customs inspection may be applied during customs control in accordance with paragraph 9 of Article 393 of this Code, as well as in cases provided for in paragraph 4 of Article 484 and paragraph 5 of Article 529 of this Code.
Kedendiktexeru wasps Codextin 393-babynin 9-tarmagyna saykes, sonday-ak wasps Codextin 484-babynin 4-tarmagynda zhane 529-babynin 5-tarmagynda kozdelgenzhagdailardakedendikbakylaukezindekoldanylymkin.
The customs inspection is carried out by the customs authority in respect of the inspected persons created, registered in accordance with the legislation of the Republic of Kazakhstan and (or) having permanent residence in the territory of the Republic of Kazakhstan. The audited persons are the following persons:
1) declarant;
2) carrier;
3) a person who temporarily stores goods in places that are not a temporary storage warehouse;
4) a person carrying out activities in the field of customs;
5) a person who has authority over the goods after their release;
6) authorized economic operator;
7) a person who directly or indirectly participated in transactions with goods placed under the customs procedure;
8) a person in respect of whom there is information indicating that in his possession and (or) use are (were) goods in violation of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan, including goods illegally moved across the customs border of the Eurasian Economic Union.
When conducting a customs inspection , the customs authorities may check:
1) the fact of placing goods under the customs procedure;
2) the accuracy of the information stated in the customs declaration and (or) contained in the documents confirming the information stated in the customs declaration;
3) compliance with restrictions on the use and (or) disposal of conditionally released goods;
4) performance by persons carrying out activities in the field of customs affairs of the duties provided for by this Code for each type of activity in the field of customs affairs;
5) compliance by a legal entity applying for inclusion in the register of authorized economic operators with the conditions for inclusion in such a register, as well as compliance by an authorized economic operator with the conditions for inclusion in the register of authorized economic operators and performance of other duties provided for by this Code;
6) compliance with the conditions of use of goods in accordance with the customs procedures provided for by this Code;
7) compliance with other requirements established by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.
The person being checked shall, within three working days from the date of the decision on liquidation, inform the customs authority of this in writing at the place of his location with the simultaneous submission of an application for customs inspection in connection with the submission of documents for liquidation. In this case, the customs inspection must be initiated no later than ten working days after the receipt by the customs authority at the location of the inspected person of the application for customs inspection in connection with the submission of documents for liquidation.