Article 432. The participation of a specialist in the conduct of customs control of the Customs Regulation Code in the Republic of Kazakhstan
1. When conducting customs control, the customs authorities may, if necessary, involve a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist the customs authorities, including in the application of technical means of customs control.
2. The involvement of a person as a specialist in customs control is carried out on a contractual basis.
3. The specialist has the right:
1) to get acquainted with materials related to the implementation of actions in which he participates;
2) to get acquainted with the documents drawn up based on the results of the actions in which he took part, and to make statements or comments about the actions he committed, which should be recorded in such documents.
4. The specialist is obliged to:
1) to participate in the commission of actions requiring special knowledge and skills, or to commit such actions, to give explanations about the actions performed by him;
2) to certify with his signature the fact of the commission of the actions specified in subparagraph 1) of this paragraph, their content and results.
5. A specialist must not disclose, use for other purposes, or transfer to third parties information received by him that constitutes a state, commercial, banking, tax or other legally protected secret (secrets), as well as other confidential information, except in cases provided for by the legislation of the Republic of Kazakhstan.
6. Expenses incurred by the customs authorities in connection with the involvement of a specialist shall be reimbursed at the expense of the person in respect of whose activities and (or) goods customs control is carried out, if violations of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan are detected during customs control. In other cases, payment for such services is carried out at the expense of budgetary funds in accordance with the procedure established by the budget legislation of the Republic of Kazakhstan.
The Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan"
The article was amended and supplemented by the Law of the Republic of Kazakhstan dated July 2, 2026, No. 333-VIII SAM
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