Article 346. The participation of a specialist in the customs control of the Customs Code of the Eurasian Economic Union
1. When conducting customs control, the customs authorities may, if necessary, involve a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist the customs authorities, including in the application of technical means of customs control.
The legislation of the Member States may establish that such specialists are involved by a decision of the customs authority, executed in accordance with such legislation.
2. The involvement of a person as a specialist in customs control is carried out on a contractual basis.
3. The specialist has the right:
1) to get acquainted with the materials related to the implementation of the actions in which he participates;
2) to get acquainted with the documents drawn up based on the results of the actions in which he took part, and to make statements or comments about the actions he committed, which are subject to entry in such documents.
4. The specialist is obliged to:
1) to participate in the commission of actions requiring special knowledge and skills, or to commit such actions, to give explanations about the actions performed by him;
2) certify with his signature the fact of the commission of the actions specified in subparagraph 1 of this paragraph, their content and results.
5. A specialist must not disclose, use for other purposes, or transfer to third parties information received by him that constitutes a commercial, banking, tax or other legally protected secret, as well as other confidential information, except in cases provided for by the legislation of the Member States.
6. Expenses incurred by the customs authorities in connection with the involvement of a specialist shall be reimbursed at the expense of the person in respect of whose activities and (or) goods customs control is carried out, if violations of international treaties and acts in the field of customs regulation and (or) legislation of the member states on customs regulation are revealed during customs control.. In other cases, payment for such services is carried out at the expense of the budget of the Member State, the customs authority of which carried out customs control.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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