Determination and control of customs value after the release of goods is a vital component of the customs administration system, designed to ensure the full and accurate payment of customs duties and taxes. Post-clearance control enables customs authorities to conduct comprehensive and detailed analyses of foreign trade transactions by leveraging supplementary information sources.

Customs authorities exercise post-release control over customs values through specific mechanisms, such as checking customs documents and (or) information - primarily through a cameral customs audit. Pursuant to Article 417 of the Code of the Republic of Kazakhstan 'On Customs Regulation in the Republic of Kazakhstan,' cameral customs audit involves examination and analysis of information within customs declarations, as well as commercial, transport, and other documents submitted by the audited party during customs clearance or upon official request. One of the primary grounds for initiating cameral customs audit is the output of the risk management system. Upon conducting such an audit, the customs authority issues a 'notification on the elimination of violations,' including a detailed description of the findings. The audited party has twenty working days, starting from the day following the delivery of the notification, to comply. If the party agrees with the findings, fulfillment of the notification is recognized upon the payment of the additional accrued customs duties and taxes. In the event of a dispute, the audited party must provide a formal explanation addressing the identified violations, supported by corroborating documentation and information originally stated in the customs declaration.

Should the customs authority accept the provided explanation and supporting documentation, it shall notify the audited party within ten working days of receipt. If the customs authority disagrees, it will issue a decision designating the notification on the elimination of violations as unfulfilled.

Furthermore, the procedure for verifying customs and other documents and/or information initiated post-release or in other specified cases—originally approved by Order No. 649 of the Chairman of the SRC MF RK dated November 1, 2022—was repealed by Order No. 1273 of the Chairman of the SRC MF RK dated December 4, 2024. The current Order defines the specific instances in which customs documents and (or) information are to be verified by the structural divisions of the State Revenue Department.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1147449?lang=kk