When conducting a customs inspection, customs officials have the right to:

- request from the inspected party and receive from it commercial, transport (shipment) documents, accounting and reporting documents, as well as other information, including on electronic media, related to the goods being inspected;

- require persons associated with the inspected entity in transactions (operations) with goods subject to customs inspection to submit copies of documents and other information on transactions and settlements carried out with the inspected entity or with third parties related to transactions (operations) with such goods;

- to demand from banks and organizations carrying out certain types of banking operations, and to receive from them documents and information on the availability and numbers of bank accounts and the movement of funds in the accounts of organizations and individual entrepreneurs;

- request from tax and other state bodies of the Republic of Kazakhstan and receive from them documents and information necessary for conducting a customs inspection, including those constituting state, commercial, banking, tax and other secrets protected by law (secrets);

- send requests to organizations, government and other bodies (organizations) of the member states of the Eurasian Economic Union and states that are not members of the Eurasian Economic Union in connection with the customs inspection;

- appoint a customs examination;

- seal goods and vehicles;

- attract specialists and experts;

- to seize documents from the inspected person that testify to the commission of administrative offenses in the manner prescribed by the Code of the Republic of Kazakhstan on Administrative Offenses;

- carry out other actions provided for by customs and other legislation of the Republic of Kazakhstan.

 When conducting a customs inspection, customs officials are required to:

- respect the rights and legitimate interests of the audited person, and prevent harm from being caused to the audited person by unlawful decisions and actions (inaction);

- use the information obtained during customs inspections solely for the performance of the tasks and functions assigned to them;

- ensure the safety of documents received and drawn up during a customs inspection, and not disclose their contents without the consent of the person being inspected, except in cases stipulated by the legislation of the Republic of Kazakhstan;

- inform the inspected person of his rights and obligations during the customs inspection, the appointment of a customs examination, the collection of samples and (or) specimens of goods, as well as the rights and obligations of customs officials during the customs inspection;

- not to violate the established operating procedures of the inspected entity during the on-site customs inspection;

- During an on-site customs inspection, present to the representatives of the inspected party the order to conduct an on-site customs inspection, as well as their official ID cards or identification cards;

- not to disclose information constituting state, tax, banking and other secrets protected by law, as well as other confidential information that became known during customs inspections;

- perform other duties provided for by this Code.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1218782?lang=kk