Release of goods is not the finish line. Customs control continues after release.
Under the EAEU Customs Code and the Code of the Republic of Kazakhstan “On Customs Regulation,” state revenue authorities verify the accuracy of the declared information after the goods have been released.
Time limit: as a rule, 3 years (limitation period, Articles 89 and 143 of the Code). 5 years — for tax monitoring, subsoil users in the fuel and energy sector, authorized economic operators, and in cases expressly specified in Article 89.
What is checked: — HS code (CN FEA) — customs value — country of origin — quantity and characteristics — procedure conditions and payments
Forms: desk audit — without a site visit; on-site audit — at the place of business (Articles 416–418).
Selection is based on the risk management system. Keep your documents and respond to requests on time.
