The Department of State Revenue for the Mangystau region informs that Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code) has approved forms of customs control, one of which is customs inspection.

The procedure for conducting an on-site customs inspection is defined by Article 418 of the Code.

On-site customs checks are divided into the following types::

1) unscheduled on-site customs inspection;

2) counter unscheduled on-site customs inspection;

3) comprehensive on-site customs inspection.

An on-site customs inspection is carried out on the basis of a prescription (paragraph 3 of Article 418 of the Code).

Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections.

The grounds for the appointment of unscheduled on-site customs inspections are listed in paragraph 10 of Article 418 of the Code.

If it is necessary to confirm the accuracy of the information provided by the person being checked, the customs authority may conduct a counter unscheduled on-site customs inspection of persons created and (or) registered in accordance with the legislation of the Republic of Kazakhstan, when conducting an on-site customs inspection by the customs authority and related to the person being checked for transactions (operations) with goods.

The date of commencement of an on-site customs inspection is the date on which a copy of the customs inspection order is handed over to the person being checked.

A comprehensive on-site customs inspection in accordance with paragraph 11-1 of Article 418 of the Code is carried out on the basis of a risk management system.

The procedure for selecting the persons to be audited using the risk management system for the appointment of an audit is determined by the authorized body.

Changes to the semi-annual schedules of complex on-site customs inspections are not allowed.

The inspection is carried out according to the semi-annual schedule of comprehensive on-site customs inspections.

The authorized body posts the schedule of inspections on its Internet resource for the first half of the year - until December 25 of the year preceding the year of the inspection.

For the second half of the year, comprehensive on–site customs inspections will be carried out until May 25 of the current calendar year.

The Customs authorities shall send or deliver a notice of the inspection to the person being checked at least thirty calendar days before the start of the inspection.

The period of conducting an on-site customs inspection should not exceed two months. The specified period does not include the time period between the date of delivery of the request for documents and (or) information to the person being checked and the date of receipt of such documents and (or) information.

The period for conducting an on-site customs inspection may be extended by one month by decision of the customs authority that conducts such an inspection.

The results of an on-site customs inspection are formalized by an on-site customs inspection act.

Prior to drawing up an on-site customs inspection report, in case of detection of violations of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan, an official of the customs authority sends or hands over to the person being checked a preliminary on-site customs inspection report.

In this case, the person being checked has the right to submit a written objection to the preliminary act of on-site customs inspection.

The date of completion of the on-site customs inspection is considered to be the date of the preparation of the on-site customs inspection report, issued based on the results of the on-site customs inspection, which is drawn up in two copies and signed by the officials who conducted the customs inspection.

The act of on-site customs inspection is approved by the head (the person replacing him) of the customs authority that conducted the customs inspection.

The first copy of the on-site customs inspection report is attached to the materials of the customs inspection, the second copy of the report with the attached calculations is sent or handed over to the person being checked no later than five calendar days from the date of completion of the on-site customs inspection.

Based on the results of an on-site customs inspection, which revealed violations of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan, a notification of the results of the inspection is issued.

The notification of the inspection results is given to the person being checked.

On-site customs inspection is not carried out in respect of individuals, with the exception of individual entrepreneurs registered in accordance with the legislation of the Republic of Kazakhstan.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1006917?lang=kk