Article 411. Verification of customs and other documents and (or) information initiated after the release of goods, and in other cases of the Code on Customs Regulation in the Republic of Kazakhstan

Home / RLA / Article 411. Verification of customs and other documents and (or) information initiated after the release of goods, and in other cases of the Code on Customs Regulation in the Republic of Kazakhstan

1. When conducting an inspection of customs, other documents and (or) information in respect of the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in documents submitted to the customs authorities, initiated after the release of goods, or in other cases of application of this form of customs control in accordance with In accordance with this Code, the customs authority has the right to request and receive documents and (or) information necessary for customs control in accordance with Article 426 of this Code.

In this case, the deadline set by the customs authority in the request (request) for the submission of documents and (or) information may be extended on the basis of a reasoned request from the person to whom the request (request) was sent, including for the restoration of lost documents. The period for which the submission of documents and (or) information is extended is determined based on the request of the person to whom the request (request) has been sent, but should not exceed thirty working days from the date of expiry of the deadline set by the customs authority for the submission of documents and (or) information.

2. Based on the results of an inspection of customs and other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in documents submitted to the customs authorities, initiated after the release of goods, or in other cases, the customs authority makes decisions in accordance with this Code.

The procedure for notifying a person of an inspection specified in this article, as well as the results of such an inspection, is determined by the authorized body.

3. The period for conducting an inspection of customs and other documents and (or) information initiated after the release of goods or in other cases may not exceed thirty working days.

The specified period does not include the time period between the date of sending a request (request) for the submission of documents, information and (or) a response, a preliminary decision on notification of the results of an inspection of customs, other documents and (or) information initiated after the release of goods or in other cases, requests (requirements) to the divisions of the customs authority, as well as to other customs authorities, higher-level and other state bodies and (or) organizations of the Republic of Kazakhstan, second-tier banks and organizations engaged in certain types of banking operations, other organizations, state bodies and other organizations of another member state of the Eurasian Economic Union or a state that is not a member of the Eurasian Economic Union, decisions on the appointment of a customs examination and the date of receipt of documents and (or) information, and (or) responses to requests, written objections to the preliminary decision on notification of the results of the customs inspection, other documents and (or) information started after the release of the goods or in other cases.

4. A person has the right to appeal, in accordance with Article 21 of this Code, the notification of the results of the audit specified in this Article, within ten working days from the day following the day of delivery of such notification.

In this case, in case of disagreement with the notification of the results of the inspection, the person has the right to apply to the customs authority for conducting a customs inspection in accordance with Chapter 47 of this Code within the time limits established by the first part of this paragraph. A person's request to the customs authority to conduct a customs inspection suspends the execution of the notification of the results of the inspection, as defined in this article, until a decision is made on the results of consideration of the request or until the completion of the customs inspection.

In the event of an appeal against the notification of the results of the inspection issued based on the results of the customs inspection, the execution of the notification of the results of the inspection specified in this Article shall be suspended until a decision is made on the complaint in accordance with Chapter 55 of this Code.

President

Republic of Kazakhstan

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