Customs control is carried out by customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Customs control is carried out in relation to objects of customs control with the application of forms of customs control and (or) measures to ensure customs control determined by this Code.

In order to identify goods transported across the customs border of the Eurasian Economic Union in violation of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, customs control may be carried out in relation to individuals crossing the customs border of the Eurasian Economic Union.

When carrying out customs control, the customs authorities proceed from the principle of selectivity of objects of customs control, forms of customs control and (or) measures to ensure the conduct of customs control.

When choosing objects of customs control, forms of customs control and (or) measures to ensure customs control, a risk management system is used.

Forms of customs control and (or) measures to ensure customs control are applied by customs authorities to ensure compliance with customs and other legislation of the Republic of Kazakhstan.

The application by the customs authorities of forms of customs control and (or) measures to ensure the conduct of customs control during customs operations related to customs clearance before release is carried out only on the basis of an automated risk management system.

The customs authorities, within their competence, carry out other types of control, including export, currency, radiation, in accordance with the legislation of the Republic of Kazakhstan.

On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with the legislation of the Republic of Kazakhstan and within the limits of their official powers.

Customs control in the form of checking customs, other documents and (or) information, as well as in other forms or using measures to ensure customs control, can be carried out by customs authorities through the information system of customs authorities without the participation of customs officials.

In order to verify the information confirming the fact of the release of goods, customs authorities may carry out customs control in respect of goods located in the customs territory of the Eurasian Economic Union, if the customs authorities have information that the goods were imported into the customs territory of the Eurasian Economic Union and (or ) are located in the customs territory of the Eurasian Economic Union in violation of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

When carrying out customs control, the customs authorities do not need any permits, instructions or decisions of other state bodies of the Republic of Kazakhstan to conduct it.

When conducting customs control, customs authorities and their officials are not entitled to establish requirements and restrictions not provided for by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.

When carrying out customs control, it is not allowed to cause unlawful harm to the carrier, declarant, persons carrying out activities in the field of customs affairs, and other persons whose interests are affected by decisions, actions (inaction) of customs authorities or their officials during customs control, as well as goods and vehicles.

Customs control is carried out in customs control zones and other places in which there are (should or may be) goods, including vehicles for international transportation and vehicles for personal use, subject to customs control, documents and (or) information systems containing information about such goods.

The results of customs control using the forms of customs control in the cases provided for by this Code are formalized by drawing up customs documents in the established form or in another way provided for by this Code.