A customs inspection is recognized as invalid if it is conducted by customs authorities in gross violation of the established requirements for organizing and performing such inspections.
Gross violations of the requirements for organizing and conducting a customs inspection include:
- missing deadlines established for conducting the customs inspection;
- failure to issue or deliver a preliminary customs inspection act to the inspected person;
- completing a cameral customs inspection that revealed violations regarding the requirements of the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan related to the missing or unpresented documents and (or) information before the deadline set by the customs authority for the submission of such documents and (or) materials has expired;
- conducting an exit customs inspection without a physical visit to the facility or facilities of the inspected person;
Recognition of a customs inspection as invalid serves as the legal basis for the authorized body and (or) the court to cancel both the customs inspection act and the notification of inspection results.