ANALYTICAL REPORT
based on the results of an internal analysis of corruption risks in the activities of the Department of State Revenue in the Mangystau region

I. The introductory part
In accordance with paragraph 5 of Article 8 of the Law of the Republic of Kazakhstan "On Combating Corruption", as well as Methodological Recommendations for conducting an internal analysis of corruption risks, approved by Order No. 488 of the Chairman of the Anti-Corruption Agency of the Republic of Kazakhstan dated December 30, 2022, based on the order of the Head of the Department of State Revenue for the Mangystau region (hereinafter referred to as the Department) from On April 2, 2026, No. 388 conducted an internal analysis of corruption risks in the organizational and managerial activities of the Department.

The internal analysis of corruption risks was carried out on the basis of regulatory legal acts, information system data, as well as other information, the provision of which is permitted in accordance with the legislation of the Republic of Kazakhstan.

The information provided by the heads of the Department's structural divisions was used as a source of information for internal analysis.

According to the results of an internal analysis, corruption risks have been identified in the activities of the Department's Customs Administration Department. The recommendations developed on these risks were sent for consideration to the Customs Control Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

However, according to the results of the review, these corruption risks and proposals for their elimination, according to the letter from the Department of Customs Control No. KGD-13-2-11/14030- VN dated June 11, 2026, were not supported and were not accepted.

II. The descriptive part
During the internal analysis of corruption risks in the Department's activities, a number of risks were identified:

1. Corruption risk:
The absence of uniform rules for the functioning of permanent customs control zones (CBA) creates conditions for the unhindered passage of persons and goods and abuse of official authority.

Suggestion (method of elimination):
Amend Article 521 of the Administrative Code of the Republic of Kazakhstan, establishing administrative responsibility not only for the passage of persons through the borders of the customs control zone, but also for the illegal presence of unauthorized persons (other than passengers) in the customs control zone.

2. Corruption risk:
Legal uncertainty makes it possible to circumvent control procedures and avoid responsibility for violating the CBA regime.

Suggestion (method of elimination):
To amend the Order of the Chairman of the National Security Committee of the Republic of Kazakhstan dated February 23, 2024 No. 42/ke, establishing the mandatory passage of customs control officials when crossing the customs control zone.

3. Corruption risk:
Unauthorized access by unauthorized persons to the customs control zone creates conditions for collusion with officials and illegal movement of goods.

Suggestion (method of elimination):
To provide in Article 404 of the Code of the Republic of Kazakhstan "On Customs Regulation" a reference norm for the development and adoption of the relevant regulatory legal act by the authorized body.

4. Corruption risk:
Due to gaps in the administrative legislation, there is no possibility of bringing to justice for illegal presence in the KBA.

Suggestion (method of elimination):
To amend Article 521 of the Administrative Code of the Republic of Kazakhstan, establishing administrative responsibility for the fact of illegal presence in the customs control zone.

5. Corruption risk:
The lack of responsibility for illegal presence in the CBA contributes to repeated offenses.

Suggestion (method of elimination):
To include the fact of illegal presence of unauthorized persons in the customs control zone within the scope of Article 521 of the Administrative Code of the Republic of Kazakhstan.

6. Corruption risk:
The lack of access and passage to the customs control zone for authorized bodies leads to various law enforcement practices and abuses.

Suggestion (method of elimination):
Amend Article 404 of the Code by fixing the procedure for authorized bodies to pass through the customs control zone.

7. Corruption risk:
The absence of a single mandatory control when officials cross the borders of the KBA increases the risk of facilitating the illegal movement of goods.

Suggestion (method of elimination):
To amend the Order of the Chairman of the National Security Committee of the Republic of Kazakhstan No. 42/ke dated February 23, 2024, providing for the mandatory passage of customs control by all officials when crossing the customs control zone.

8. Corruption risk:
The deliberate or careless assistance of officials to circumvent customs control leads to the illegal movement of goods across the state border.

Proposal (remedy):
Strictly regulate the procedure for passing through the customs control zone and introduce mandatory customs control procedures for all persons, which will prevent the illegal movement of goods and reduce corruption risks at the state border.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1244993?lang=ru