The destruction of goods is carried out in the presence of a commission formed by the customs authority responsible for overseeing the placement of goods under the customs destruction procedure.

The commission consists of:

- representatives of the customs authority;

- representatives of the territorial subdivision of the authorized body in the field of environmental protection;

- the declarant.

If necessary, the customs authority has the right to involve specialists from other government agencies, as well as independent experts.

Methods of destruction of goods

The destruction of goods is carried out in the following ways:

- by thermal, chemical, mechanical or other effects (incineration, destruction, burial and other methods), as a result of which the goods are subject to complete destruction.

The chosen method should exclude the possibility of restoring the goods and restoring them to their original condition for further use for their intended purpose.;

- by disassembly, disassembly and mechanical damage

(including punching holes, tearing, causing other damage), provided that such actions completely exclude the possibility of restoring the goods and their further use.

Special cases of destruction

In respect of goods requiring special storage conditions that, for technological reasons, cannot be removed from storage and used, destruction is considered to have been carried out on the basis of an act of the commission.

Such an act confirms the impossibility of removing goods from storage and their further use.

This procedure is aimed at ensuring the legality of procedures, environmental safety and the exclusion of the possibility of reuse of destroyed goods.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1183976?lang=kk