Violations based on the results of customs inspections

Violations based on the results of customs inspections

     

     The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports that from January to October 2025, a total of 830 customs audits were conducted. As a results, additional assessments totaling 31 billion KZT were issued, with 24 billion KZT collected.

     Violations were identified in 81% of customs audits.

     Compared to last year, the amount of additional assessments increased by 172%, and collections by 266%.

     A total of 534 administrative cases were initiated for violations in the customs sphere.

    Most common violations:

  1. Inaccurate determination of customs value – 40%.
  2. Incorrect classification of goods under the Customs Commodity Code (HS Code) – 20%.
  3. Misuse of goods subject to restrictions – 11%.
    4. Violation of customs procedure conditions, including temporary import – 9%.

    Responsibility:

    Providing inaccurate information in a customs declaration entails administrative liability under Article 551 of the Administrative Code of the Republic of Kazakhstan.

    If the amount of unpaid customs duties and taxes exceeds 10 000 MCI, criminal liability arises under Article 236 of the Criminal Code of the Republic of Kazakhstan.