Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter – the Code) approved the forms of customs control, one of which is customs inspection.
The procedure for conducting exit customs inspection is defined by Article 418 of the Code.
Exit customs inspections are divided into the following types:
1) unscheduled exit customs inspection;
2) counter unscheduled exit customs inspection;
3) comprehensive exit customs inspection.
Exit customs inspection is conducted based on prescription (paragraph 3 of Article 418 of the Code).
Unscheduled exit customs inspections are conducted without limitation on the frequency of such inspections.
The grounds for the appointment of unscheduled exit customs inspections are listed in paragraph 10 of Article 418 of the Code.
If it is necessary to confirm the accuracy of the information provided by the inspected person, the customs authority may conduct a counter unscheduled on-site customs inspection of persons created and (or) registered in accordance with the legislation of the Republic of Kazakhstan, when conducting an on-site customs inspection by the customs authority and related to the inspected person on transactions (operations) with goods.
Date of beginning of the exit customs inspection is the date of delivery of a copy of the prescription to conduct a customs inspection to the person being checked.
A comprehensive exit customs inspection in accordance with paragraph 11-1 of Article 418 of the Code is conducted based on a risk management system.
The procedure for choosing the audited persons using the risk management system for the appointment of an inspection is determined by the authorized body.
No changes in the half-year schedules of complex exit customs inspections are permitted.
The inspection is conducted according to the half-year schedule of complex exit customs inspections.
The authorized body places the schedule of inspections on its Internet resource for the first half of the year - until December 25 of the year preceding the year of the inspection.
For the second half of the year – until May 25 of the current calendar year of complex exit customs inspections.
The customs authorities shall send or hand over a notice of the inspection to the person being checked at least 30 days prior to the inspection..
The term of the exit customs inspection should not exceed two months. The specified period does not include the period of time between the date of delivery of the request for the submission of documents and (or) information to the inspected person and the date of receipt of such documents and (or) information.
The period of conducting exit customs inspection may be extended for one month by the decision of the customs authority conducting such an inspection.
The results of the exit customs inspection shall be formalized by the act of exit customs inspection.
Before drawing up an exit customs inspection act, in case of detection of a violation of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan, an official of the customs authority sends or hands over a preliminary exit customs inspection act to the inspected person.
At the same time, the inspected person has the right to submit a written objection to the preliminary act of exit customs inspection.
The date of completion of the exit customs inspection is considered to be the date of drawing up the exit customs inspection act, drawn up by the results of the exit customs inspection, which is done in two copies and signed by the officials who conducted the customs inspection.
The exit customs inspection act is approved by the head (the person replacing it) of the customs body conducting the customs inspection.
The first copy of the exit customs inspection act is attached to the customs inspection materials, the second copy of the act with application of calculations is sent or handed over to the inspected person no later than five calendar days from the date of completion of the exit customs inspection.
According to the results of exit customs inspection, during which violations of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan are revealed, a notification of the results of the inspection is issued.
The notification of the results of the inspection is handed over to the inspected person.
Exit customs inspection is not conducted in respect of individuals, except for individual entrepreneurs registered in accordance with the legislation of the Republic of Kazakhstan.