ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2017 No. 132

About approval of the Instruction for carrying out customs examination and survey

According to articles 204 and 205 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" I ORDER:

1. Approve the Instruction for carrying out customs examination and survey attached to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2017 No. 132

Instruction for carrying out customs examination and survey

Chapter 1. General provisions

1. This Instruction for carrying out by officials of bodies of state revenues of customs examination and survey (further - the Instruction) is developed according to articles 204 and 205 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" (further - the Code), for the purpose of determination of the sequence of actions of officials of bodies of state revenues under the organization, carrying out and registration of results of customs examination and survey (further – customs examination (survey).

2. The forms of customs papers filled by results of carrying out customs examination (survey) are established by the Decision of the Commission of the Customs union of May 20, 2010 No. 260 "About forms of customs papers" (further - the Solution of KTS).

3. According to article 183 of the Code in case of the choice of objects and forms of customs control risk management system is used.

4. The decision on carrying out customs examination (survey) is made by the head of the structural unit, the customs examination (survey), body of state revenues authorized on carrying out, or replacement his face, based on the service record of the customs examination (survey) of the official authorized on carrying out (further – the authorized officer).

The basis for carrying out customs examination (survey) is:

1) when carrying out customs examination:

the worked profiles of risk or the method of random sampling of risk management system providing carrying out customs examination;

availability of stamp of the Inspection and customs complex (further - IDK) "Control IDK, under suspicion" on the face of the customs control by customs authority of departure which is unpacked X-ray picture, put down by results of carrying out;

availability of information on potential risk (orientation) from law enforcement and special state bodies of the Republic of Kazakhstan, the Eurasian Economic Union (further – EEU) or foreign countries with which there are international agreements about exchange of information in the customs purposes;

need of identification of goods in case of customs clearance in accordance with the terms of the declared customs procedure by stipulated by the legislation EEU and the Republic of Kazakhstan, for exception of customs procedures "Free customs zone" and "Free warehouse";

availability of signs of violation of the customs legislation of EEU and the Republic of Kazakhstan which became known to the authorized officer in case of application of other forms of customs control provided by the Code.

2) when carrying out customs examination:

the worked profiles of risk or method of random sampling in risk management system, providing carrying out customs examination.

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