Article 421. The rights and obligations of customs officials during the customs inspection of the Code on Customs Regulation in the Republic of Kazakhstan

   1. When conducting a customs inspection, customs officials have the right to:

     1) require and receive from the person being checked commercial, transport (shipping) documents, accounting and reporting documents, as well as other information, including on electronic media, related to the goods being checked, including information related to further transactions (operations) of the person being checked in relation to these goods;

     2) require the audited person to submit reports in accordance with Article 38 of this Code;

     3) require persons related to the person being checked for transactions (operations) with goods in respect of which a customs inspection is being conducted to provide copies of documents and other information on transactions and settlements conducted with the person being checked or with third parties related to transactions (operations) with such goods;

     4) require banks and organizations engaged in certain types of banking operations and receive from them documents and information on the availability and numbers of bank accounts of organizations and individual entrepreneurs of the member States of the Eurasian Economic Union, as well as documents and information related to the balances and movement of money on the accounts of organizations and individual entrepreneurs necessary for customs inspections, including those containing bank secrecy in accordance with the legislation of the Republic of Kazakhstan;

     5) request from the tax and other state bodies of the Republic of Kazakhstan and receive from them the documents and information necessary for customs inspection, including those constituting state, commercial, banking, tax and other legally protected secrets (secrets) in accordance with the legislation of the Republic of Kazakhstan;

     6) send requests to organizations, state and other bodies (organizations) of the member states of the Eurasian Economic Union and non–member states of the Eurasian Economic Union in connection with the customs inspection;

     7) to appoint a customs examination;

     8) sealing goods and vehicles;

     9) involve specialists and experts;

     10) to seize documents from the person being checked, attesting to the commission of administrative offenses in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offenses.;

     11) to carry out other actions stipulated by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.  

     2. When conducting an on-site customs inspection, customs officials also have the right to:

     1) require the inspected person to present the goods in respect of which an on-site customs inspection is being carried out;

     2) to carry out inventory (require inventory) of goods during on-site customs inspections in accordance with the procedure established by the legislation of the Republic of Kazakhstan.;

     3) obtain access to the facilities of the person being checked upon presentation by customs officials of an order to conduct an on-site customs inspection, as well as official identification cards or identification cards.;

     4) to take samples and samples of goods with the preparation of an act during on-site customs inspections in accordance with Article 418 of this Code;

     5) to withdraw documents or copies thereof from the person being checked, with the preparation of an act of withdrawal in the form approved by the authorized body;

     6) to seize goods or seize them in accordance with the procedure established by the laws of the Republic of Kazakhstan for the duration of an on-site customs inspection in order to prevent actions aimed at alienating goods in respect of which an on-site customs inspection is being conducted, or disposing of these goods in another way.;

     7) to seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out;

     8) to require representatives of the person being checked to submit identification documents and (or) documents confirming authority;

     9) to gain access, within the limits of their competence, to databases and data banks of the digital systems of the person being checked;

     10) require and receive from the person being checked, within the framework of the issues to be checked, the necessary documents (copies thereof) and other information, including in electronic form, concerning his activities and property. If such documents (copies thereof), in accordance with the legislation of the Republic of Kazakhstan, should not be located at the place of the on-site customs inspection, the customs official shall set a time limit sufficient for their submission, but not less than three working days.;  

     11) use technical means (including equipment that performs audio and video recording, photography), as well as software products designed to process information provided by the person being checked in electronic form;

     12) require the audited person to have access to view and (or) provide, on electronic and (or) paper media, software designed to automate accounting, and (or) a digital system containing data from primary accounting documents, accounting registers related to the goods being audited;

     13) perform other actions stipulated by the legislation of the Republic of Kazakhstan.

     3. When conducting a customs inspection, customs officials are required to:

     1) to respect the rights and legitimate interests of the person being checked, and to prevent unlawful decisions and actions (inaction) from harming the person being checked;

     2) use the information obtained during the customs inspection in accordance with Article 19 of this Code;

     3) to ensure the safety of documents received and compiled during the customs inspection, not to disclose their contents without the consent of the person being checked, except in cases provided for by the legislation of the Republic of Kazakhstan;  

     4) observe professional ethics;

     5) inform the person being checked about his rights and obligations during customs inspection, appointment of customs expertise, sampling and (or) samples of goods, as well as about the rights and obligations of customs officials during customs inspection;

     6) not to violate the established working hours of the person being checked during the on-site customs inspection;

     7) to provide, at the request of the person being checked, the necessary information on the provisions of the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan concerning the procedure for customs inspection;

     8) when conducting an on-site customs inspection, present to the representatives of the person being checked an order for conducting an on-site customs inspection, as well as their official identification cards or identification cards;  

     9) not to disclose information constituting state, tax, banking and other legally protected secrets (secrets), as well as other confidential information that became known during customs inspections;  

     10) perform other duties stipulated by this Code.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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