Article 394. The rights and obligations of a customs expert (expert) during the customs examination of the Customs Code of the Eurasian Economic Union
1. When conducting a customs examination, the customs expert (expert) has the right:
1) to get acquainted with the materials related to the customs examination;
2) involve other customs experts in conducting a customs examination with the consent of the head (head) of the authorized customs body;
3) to refuse, within 1 business day from the date of receipt of materials and documents, samples and (or) samples of goods, to conduct a customs examination if the questions raised are outside his competence, or to provide answers to questions outside his competence.;
4) request in writing, within 3 working days from the date of receipt of the materials for the customs examination, additional materials and documents, including samples and (or) samples of goods necessary for the customs examination;
5) clarify the questions put to him in accordance with his special and (or) scientific knowledge and competence;
6) include in the conclusion of the customs expert (expert) conclusions about circumstances that are important to the customs authorities and about which no questions have been raised;
7) use scientific and technical information from published specialized and other sources;
8) use the results of their own tests and studies of samples and (or) samples of goods and (or) the results of studies of samples and (or) samples of goods conducted by other research or expert organizations.
2. When conducting a customs examination, the customs expert (expert) is obliged to:
1) to get acquainted with the materials related to the customs examination;
2) to refuse to conduct a customs examination within 3 working days from the date of receipt of materials, documents, samples and (or) samples of goods, if the number of samples and (or) samples of goods is insufficient for its conduct.;
3) prepare a customs expert's opinion based on a full, comprehensive and objective assessment of the research results;
4) not to disclose information obtained as a result of the customs examination and not to transfer it to third parties, except in cases provided for by the legislation of the member states;
5) comply with the established deadlines for customs examination.
3. In case of non-fulfillment or improper fulfillment of their duties, the customs expert is responsible in accordance with the legislation of the Member States.
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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