Information for the Department of Foreign Economic Activity

A customs inspection is deemed invalid if it is conducted by customs authorities in gross violation of the requirements for the organization and conduct of customs inspections.

The speakers included leading specialists from the 1C-Rating company and the Head of the Explanatory Work Department and Contact Center of the East Kazakhstan Regional State Revenue Department, Gulmira Sabralimova.

Gross violations of the requirements for the organization and conduct of customs inspections include:

- violation of the time limits for conducting the customs inspection,

- failure to send or deliver the preliminary customs inspection report to the inspected person,

- completion of the desk customs inspection, which reveals facts of violations of the customs legislation of the Eurasian Economic Union and/or the customs legislation of the Republic of Kazakhstan related to the absence of documents and/or information and/or their non-submission by the inspected person, before the deadline established by the customs authorities for the submission of such documents and/or information.

Recognition of a customs inspection as invalid is grounds for the authorized body and/or the court to annul the customs inspection report and the notification of the inspection results.