Article 422. The rights and obligations of the person being checked during the customs inspection of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 422. The rights and obligations of the person being checked during the customs inspection of the Code on Customs Regulation in the Republic of Kazakhstan

1. When conducting a customs inspection, the person being checked has the right to:

1) request from the customs authorities and receive from them information on the provisions of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan concerning the procedure for customs inspection;

2) submit all available documents and information confirming compliance with the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan.;

3) to appeal against the decisions and actions (inaction) of the customs authorities in accordance with the procedure established by this Code.;

4) require officials of the customs authority conducting an on-site customs inspection to present an order for conducting an on-site customs inspection, as well as service certificates or identification cards;

5) be present during the on-site customs inspection and provide explanations on issues related to the subject of the on-site customs inspection;

6) submit a written objection to the preliminary act of on-site customs inspection in accordance with paragraph 20 of Article 418 of this Code;

7) to enjoy other rights provided for by this Code and other laws of the Republic of Kazakhstan.

2. When conducting a customs inspection, the person being checked must:

1) to present the goods in respect of which an on-site customs inspection is being carried out, if it is possible to present such goods;

2) submit, at the request of the customs authority, documents and information in hard copy and, if necessary, also in another medium.;

3) ensure unhindered access to the facilities of the inspected person for officials of the customs body conducting an on-site customs inspection and officials involved in conducting such an inspection and provide them with a workplace;

4) if the documentation required for customs inspection purposes is written in a language other than Kazakh and Russian.

– provide the officials of the customs authority conducting the customs inspection with a translation of the specified documentation.;

5) determine the circle of persons responsible for submitting documents and information to officials of the customs body conducting the customs inspection, no later than two calendar days from the date of presentation of the order to conduct an on-site customs inspection;

6) ensure that an inventory is carried out during an on-site customs inspection;

7) to ensure the possibility of sampling and (or) samples of goods in the event that officials of the customs authority conducting an on-site customs inspection decide to appoint a customs examination.;

8) provide, at the request of customs officials conducting an on-site customs inspection, written and oral explanations on the activities of the person being checked, as well as provide information and calculations.;

9) put a signature on receipt of the original order for conducting an on-site customs inspection;

10) provide customs officials conducting an on-site customs inspection with access to documents (information) necessary for conducting an on-site customs inspection;

11) provide customs officials conducting an on-site customs inspection with access to viewing and (or) presentation on electronic and (or) paper media of software designed to automate accounting, and (or) a digital system containing data from primary accounting documents, accounting registers related to the audited products;

12) perform other duties stipulated by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.

The footnote. Article 422 as amended by the Law of the Republic of Kazakhstan dated 26.11.2019 No. 273-VI (effective six months after the date of its first official publication).

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Republic of Kazakhstan

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