Article 466. Appointment and conduct of a customs examination of the Code of Customs Regulation in the Republic of Kazakhstan
1. A customs expert examination shall be appointed by the customs authority if special and (or) scientific knowledge is required to clarify issues arising during customs operations and (or) customs control by the customs authorities.
2. The customs examination is carried out by the authorized customs body.
If it is impossible to conduct a customs examination, the authorized customs body independently engages other authorized expert organizations (experts) in accordance with the legislation of the Republic of Kazakhstan.
If it is impossible for the authorized customs body to involve other authorized expert organizations (experts), a customs examination may be appointed to be conducted by another authorized expert organization (expert) in accordance with the procedure determined by the authorized body.
3. A customs expert examination is appointed in respect of goods, customs, transport (shipping), commercial and other documents, as well as means of identification of such goods and documents.
4. The authorized customs body shall conduct commodity, materials, technological, forensic, chemical and other types of examinations, which are necessary.
5. Depending on the number of customs experts (experts) involved, individual, commission or complex customs examinations are appointed.
A single-person customs examination is conducted by a single customs expert (expert).
A commission customs examination is conducted by a commission of customs experts (experts) of the same specialty. In case of disagreement between customs experts (experts), each of them or part of the experts has the right to submit a separate opinion of the customs expert (expert).
A comprehensive customs examination is conducted by a commission of customs experts (experts) in cases where, in order to establish circumstances relevant to the case, research is needed based on the use of knowledge of various specialties within the competence of customs experts (experts). Each customs expert (expert) signs that part of the conclusion of the customs expert (expert) on which he conducted the customs examination.
6. The authorized official of the customs body shall make a written decision on the appointment of a customs examination, which shall specify the grounds for its conduct, the surname, first name, patronymic (if it is indicated in the identity document) of the expert or the name of the organization or customs authority in which the customs examination is conducted, the questions posed to the customs expert. (expert), a list of materials and documents submitted to the disposal of the customs expert (expert).
The decision also indicates the warning of the customs expert (expert) about the responsibility for knowingly giving a false conclusion of the customs expert (expert), established by the laws of the Republic of Kazakhstan.
The form of the decision of the customs body on the appointment of a customs examination is approved by the authorized body.
The decision of the customs authority on the appointment of a customs examination shall be accompanied by samples and (or) samples of goods, seized documents and (or) means of identification, other materials and documents necessary for conducting a customs examination.
7. A customs examination may be refused on the following grounds::
1) improper execution of a decision on the appointment of a customs examination, an act of sampling and (or) samples of goods, an act on the seizure of documents, means of identification submitted for customs examination;
2) non-compliance of samples and (or) samples of goods, their quantity with the information specified in the act of sampling and (or) samples of goods;
3) violation of packaging, non-conformity of packaging with the description specified in the act of sampling and (or) samples of goods;
4) absence of the necessary material and technical base in the authorized customs body, special conditions for conducting a customs examination or a customs expert with the required qualifications;
5) lack of information and documents allowing to conduct a customs examination on the issues raised;
6) absence or insufficiency of samples and (or) samples of goods for customs examination;
7) the existence of a ban by the customs authority that appointed the customs examination on partial or complete destruction, destruction during the customs examination of samples and (or) samples of goods, documents, means of identification, and conducting research and (or) testing is possible only using destructive methods.
8. The authorized customs body shall, no later than three working days from the date of registration of the received decision of the customs body on the appointment of a customs examination, make a decision on conducting a customs examination or refusing to conduct it on the grounds specified in paragraph 7 of this Article.
The decision to refuse to conduct a customs examination shall specify the reasons for such refusal.
The decision to refuse to conduct a customs examination, accompanied by the submitted materials, documents, samples and (or) samples of goods, is sent to the customs authority that appointed the customs examination.
9. The customs authority that appointed the customs examination, no later than the day following the day of the decision on the appointment of the customs examination, notifies the declarant or another person with authority in respect of goods, on the appointment of the customs examination by delivery (direction) He will receive copies of the decision on the appointment of a customs examination.
10. Expenses for customs examination shall be reimbursed from budgetary funds in accordance with the budgetary legislation of the Republic of Kazakhstan, with the exception of part two of this paragraph.
In the case of the appointment of a customs examination in accordance with parts two and three of paragraph 2 of this Article, the costs incurred in connection with such a customs examination shall be reimbursed at the expense of the person in respect of whose goods and (or) documents the customs examination is conducted, if the results of the customs examination revealed violations of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
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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