The procedure for conducting an exit customs inspection is established by Article 418 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code).
An exit customs inspection is carried out by the customs authority with an official visit to the registered place (location) of a legal entity, the business location of an individual entrepreneur, and (or) the actual place (location) where such persons carry out their activities.
The customs authority responsible for performing an exit inspection is the one located within the jurisdiction of the inspected person. However, when directed by the authorized body, exit customs inspections may be conducted by other customs authorities.
Exit customs inspections are divided into the following types::
1) unscheduled exit customs inspection;
2) counter unscheduled exit customs inspection;
3) complex exit customs inspection.
An exit customs inspection is based on a prescription (paragraph 3 of Article 418 of the Code).
An only prescription permits only one check of the inspected person. Before an audit commences, this prescription must be registered with the authorized body for legal statistics and special records. Registration is completed by its submitting, either physically or in electronic form to the territorial office of the authorized body located where the entity is based.
The duration for an exit customs inspection may be extended by an additional one month upon a formal decision by the customs authority conducting the inspection.
The results of an exit customs inspection are formally documented in an exit customs inspection act.
If the inspection reveals violations of the customs legislation of the Eurasian Economic Union, and (or) the customs and other laws of the Republic of Kazakhstan, a notification of the inspection results is issued.
The notification is served directly to the inspected person.
Exit customs inspections are not conducted in respect of individuals, with the exception of individual entrepreneurs registered under the laws of the Republic of Kazakhstan.