In accordance with the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan,” a customs inspection is one of the forms of customs control.
Article 420 of the Code establishes the procedure for granting access to officials of customs and other state authorities of the Republic of Kazakhstan to the premises of inspected entities for the purpose of conducting an on-site customs inspection.
Upon presentation by customs officials of an order (instruction) to conduct an on-site customs inspection, as well as official service IDs or identification cards, the inspected entity is obliged to ensure access for officials of the customs authority and officials of other state authorities of the Republic of Kazakhstan involved in conducting the on-site customs inspection to the premises of the inspected entity (with the exception of residential premises) for the purpose of carrying out the inspection.
If the legislation of the Republic of Kazakhstan establishes a special procedure for access of officials of state authorities of the Republic of Kazakhstan to certain facilities, such access shall be carried out in compliance with the procedure established by the legislation of the Republic of Kazakhstan.
The inspected entity has the right to deny access to officials of the customs authority and officials of other state authorities of the Republic of Kazakhstan involved in conducting the on-site customs inspection in the following cases:
1)if the said officials fail to present an order to conduct the on-site customs inspection and/or official service IDs or identification cards;
2)if officials of customs authorities and/or officials of other state authorities of the Republic of Kazakhstan are not specified in the order to conduct the on-site customs inspection;
3)if the said officials do not have a special permit to access the premises of the inspected entity, where such a permit is required in accordance with the legislation of the Republic of Kazakhstan.
An unjustified refusal to grant access to the premises of the inspected entity shall be recorded by an appropriate protocol.
Persons obstructing access of the officials specified in the first part of this paragraph to the premises of the inspected entity shall bear responsibility in accordance with the legislation of the Republic of Kazakhstan.
The protocol shall be signed by the officials conducting the inspection and by the inspected entity or its representative.
In the event of refusal to sign the specified protocol, the inspected entity is obliged to provide a written explanation stating the reason for such refusal.
A copy of the protocol shall be handed over to the inspected entity or its representative.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1154333?lang=kk