Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code) approves the forms of customs control, one of which is the customs inspection. The access of officials from the customs and other state bodies of the Republic of Kazakhstan to the object of the inspected person for conducting an exit customs inspection is regulated by Article 420 of the Code.                                   

1. Upon presentation of an order to conduct an exit customs inspection, as well as official identification cards or identification cards by customs officials, the inspected person must ensure access of customs officials and officials of other state bodies of the Republic of Kazakhstan involved in conducting an exit customs inspection to the object of the inspected person (except for residential premises) for conducting an exit customs inspection.                            
2. If the legislation of the Republic of Kazakhstan establishes a special procedure for the access of officials of state bodies to certain facilities, such access is provided in compliance with the procedure established by the legislation of the Republic of Kazakhstan.                                                                   3. The inspected person has the right to refuse access to the inspected person’s object to officials of the customs authority and officials of other state bodies of the Republic of Kazakhstan involved in conducting an exit customs inspection in the following cases:                                                                              

1) specified officials did not present an order for conducting an exit customs inspection and (or) official identification cards or identification cards.;                        2) officials of the customs authorities and (or) officials of other state bodies of the Republic of Kazakhstan are not specified in the order of conducting an exit customs inspection                  

3) specified officials do not have special permission to access the object of the inspected person, if such permission is required in accordance with the legislation of the Republic of Kazakhstan.                                     

4. In case of an unjustified refusal by the inspected person to provide access to officials of the customs authority and officials of other state bodies of the Republic of Kazakhstan involved in the on-site customs inspection, an appropriate protocol is drawn up at the facility in a form approved by the authorized body. Persons obstructing the access of officials specified in part one of this paragraph to the facility of the inspected person shall bear responsibility established by the laws of the Republic of Kazakhstan.

5. The protocol must be signed by the officials conducting the inspection and by the inspected person or their representative.

In case of a refusal to sign the protocol, the inspected person must provide a written explanation of the reason for the refusal.

A copy of the protocol is then given to the person being checked or their representative.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1053596?lang=kk