Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code) approves the forms of customs control, one of which is a customs inspection. The access of officials from the customs and other state bodies of the Republic of Kazakhstan to the facility of the inspected person for conducting an on-site customs inspection is determined by Article 420 of the Code. The inspected person has the right to refuse access to the facility to officials of the customs authority and officials of other state bodies of the Republic of Kazakhstan involved in conducting an exit customs inspection in the following cases:
1) the said officials did not present an order for conducting an exit customs inspection and (or) their official identification cards;
2) the officials of the customs authority and (or) officials of other state bodies of the Republic of Kazakhstan are not specified in the order for conducting an exit customs inspection;
3) the officials do not have special permission to access the facility of the inspected person, if such permission is required in accordance with the legislation of the Republic of Kazakhstan.
In case of an unjustified refusal to provide access to officials of the customs authority and officials of other state authorities of the Republic of Kazakhstan involved in the exit customs inspection by the inspected person, an appropriate protocol is drawn up at the facility in a form approved by the authorized body. The protocol is signed by the officials conducting the inspection and by the inspected person or their representative. If the inspected person or their representative refuses to sign the protocol, they are required to provide a written explanation of the reason for their refusal. A copy of the protocol must be then given to the inspected person or their representative.