Article 416-1. Invalidity of a customs inspection conducted in gross violation of the requirements for the organization and conduct of a customs inspection of the Code on Customs Regulation in the Republic of Kazakhstan

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Article 416-1. Invalidity of a customs inspection conducted in gross violation of the requirements for the organization and conduct of a customs inspection of the Code on Customs Regulation in the Republic of Kazakhstan

1. A customs inspection shall be deemed invalid if it has been carried out by the customs authorities in gross violation of the requirements for the organization and conduct of a customs inspection established by paragraph 2 of this Article.

2. Gross violations of the requirements for the organization and conduct of customs checks include:

violation of the terms of customs inspection established by this Code;

non-sending or non-delivery of a preliminary customs inspection report to the person being checked;

completion of a desk customs inspection, which revealed violations of the requirements of the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan related to the absence of documents and (or) information and (or) their non-presentation by the person being checked, before the expiration of the deadline set by the customs authority for the submission of such documents and (or) information.

conducting an on-site customs inspection that has begun without actually visiting the facility and/or facilities of the person being checked, as established by paragraph 1 of Article 418 of this Code. Confirmation of the actual departure to the facility and/or facilities of the person being checked is the recording of such departure by an act of departure in any form and/or by other documents and methods.";

add the following part of the second part:

"At the same time, it is not a gross violation for customs officials to actually travel to the facility and (or) facilities of the person being checked within a time period less than the time for such an inspection, as well as cases where it is impossible to actually travel to the facility and (or) facilities of the person being checked related to:

the location and (or) registration of the object and (or) objects of the person being checked in residential premises;

absence of the person being checked at the facility and/or facilities of the person being checked;

other cases of unjustified denial of access to the facility and (or) facilities of the person being checked to customs officials for conducting an on-site customs inspection.

3. The recognition of a customs inspection as invalid is the basis for the cancellation by the authorized body and (or) the court of the act of customs inspection and notification of the results of the inspection.

The footnote. The Law is supplemented by Article 416-1 in accordance with the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication).

President

Republic of Kazakhstan

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