Article 392. Additional and repeated customs examinations of the Customs Code of the Eurasian Economic Union
1. If new questions arise regarding previously examined goods, customs, transport (shipping), commercial and other documents, and means of identification, the customs authority may appoint an additional customs examination.
An additional customs examination is assigned to the authorized customs body or the expert organization (expert) of the Member State by which the customs examination was conducted.
2. If the declarant does not agree with the results of the customs examination, including additional ones, the customs authority may appoint a second customs examination.
A repeated customs examination is appointed to examine the same goods, customs, transport (shipping), commercial and other documents, means of identification and to resolve the same issues that were investigated during the earlier customs examination.
A repeated customs examination may be assigned to either the authorized customs authority or the expert organization of the Member State that conducted the customs examination, or to another authorized customs authority or other expert organization of the Member State.
A repeated customs examination is entrusted to a commission consisting of 2 or more customs experts (experts), with the exception of the customs expert (expert) who conducted the customs examination, including additional ones. The customs experts (experts) who conducted the customs examination, including additional ones, may be present during the repeated customs examination and provide the necessary explanations to the commission.
3. When conducting additional and repeated customs examinations, the results of the previously conducted customs examination must be submitted to the customs expert (expert).
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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