CURRENT PROBLEMS IN THE ACTIVITIES OF POST-CLEARANCE CONTROL DEPARTMENTS IN KAZAKHSTAN

The article describes the customs control after the release of goods. Post-clearance control in Kazakhstan requires systemic modernisation aimed at transitioning to an intelligent, risk-oriented, and digital approach. This will not only reduce budget losses but also increase the transparency of foreign economic activity, make life easier for honest entrepreneurs and strengthen the fight against financial crime. The purpose of this article is to develop recommendations for improving the activities of post-clearance control units in Kazakhstan, based on identifying problematic issues in conducting post-customs control. The article examines the theoretical foundations of customs inspections and post-customs control. The expediency of introducing post-clearance control in Kazakhstan is substantiated. The stages of formation of the studied direction of customs control are described. The analysis of the efficiency of post-customs control units was conducted based on several key indicators, including the number of customs inspections performed, the volume of additional customs duties, taxes, and penalties assessed and collected. An analysis of violations based on the results of customs inspections in the Republic of Kazakhstan was conducted. The study employed methods of systematic and historical analysis. The situational method and statistical analysis based on data from the results of work carried out by employees of state revenue agencies were also used. The article offers recommendations for improving post-customs control, aimed at enhancing business processes through the introduction of digital tools, strengthening specialist qualification training, and improving interdepartmental cooperation.

1. Dannye po ob"emu vneshnej torgovli [Data on foreign trade volume]. Oficial'nyj sajt Ministerstva torgovli i integracii Respubliki Kazahstan. Available at: – URL: https://www.gov.kz/memleket/entities/mti/press/news/details/ [in Russian] (accessed: 11.12.2022)

2. Vneshnetorgovyj oborot Kazahstana v 2022 godu dostig istoricheski maksimal'nogo urovnya [Kazakhstan's foreign trade turnover in 2022 reached a historically high level]. Economic research institute Kazakhstan. Available at: – URL: https://economy.kz/ru/Novosti_instituta/id=5610 [in Russian] (accessed: 11.12.2022)

3. Kodeks Respubliki Kazahstan «O tamozhennom regulirovanii v Respublike Kazahstan» [Code of the Republic of Kazakhstan “On customs regulation in the Republic of Kazakhstan”] podpisan Prezidentom Respubliki Kazahstan N. Nazarbaevym 26 dekabrya 2017 g.: ofic. tekst: po sostoyaniyu na 5 noyabrya 2018 g. / Almaty: TOO «Izdatel'stvo LEM», 2018. – 287p. [in Russian]

4. O ratifikacii Mezhdunarodnoj konvencii ob uproshchenii i garmonizacii tamozhennyh procedur [On ratification of the International Convention on the Simplification and Harmonization of Customs Procedures]: Zakon Respubliki Kazahstan ot 24 fevralya 2009 g. № 141-IV. Available at: – URL: https://adilet.zan.kz/rus/docs/Z090000141_ [in Russian] (accessed: 06.01.2023)

5. O ratifikacii Protokola o prisoedinenii Respubliki Kazahstan k Marrakeshskomu soglasheniyu ob uchrezhdenii Vsemirnoj torgovoj organizacii ot 15 aprelya 1994 goda [On ratification of the Protocol on the accession of the Republic of Kazakhstan to the Marrakesh Agreement establishing the World Trade Organization of April 15, 1994]: Zakon Respubliki Kazahstan ot 12 oktyabrya 2015 goda № 356-V ZRK. Available at: – URL: // https://adilet.zan.kz/rus/docs/Z1500000356 [in Russian] (accessed: 02.11.2022)

6. Konferenciya Organizacii Ob"edinennyh Nacij po torgovle i razvitiyu (YUNKTAD). Tekhnicheskoe primechanie 5 Celevogo fonda dlya peregovorov po uproshcheniyu procedur torgovli: Audit posle tamozhennoj ochistki. [Trade Facilitation Negotiations Trust Fund Technical Note 5: Post-Clearance Audit] N'yu-Jork i ZHeneva: Organizaciya Ob"edinennyh Nacij, 2011. [in Russian]

7. Hossain M. A., Yusuf M. A. Application of post-clearance audit (PCA) as a trade facilitation tool in Bangladesh: Challenges and needed initiatives //World Customs Journal. – 2019. – T. 13. – №. 1. – P. 153-164. [in English].

8. Seleznev V. Stavka na kompleksnyj podhod [Focus on an integrated approach] // Tamozhennoe regulirovanie. Tamozhennyj kontrol'. - 2015. - № 7. - P. 28–36. [in Russian]

9. Agapova A.V. Vozmozhnosti primeneniya zarubezhnogo opyta provedeniya tamozhennogo kontrolya posle vypuska tovarov v Rossii [Possibilities of applying foreign experience in conducting customs control after the release of goods in Russia] //Ekonomika i ekonomicheskij menedzhment. 2014. №4. Available at: – URL: https://cyberleninka.ru/article/n/vozmozhnosti-primeneniya-zarubezhnogo-opyta-provedeniya-tamozhennogo-kontrolya-posle-vypuska-tovarov-v-rossii [in Russian] (accessed: 05.02.2023)

10. Plan nacii - 100 konkretnyh shagov po realizacii pyati institucional'nyh reform Glavy gosudarstva Nursultana Nazarbaeva [The Nation's Plan - 100 concrete steps to implement five institutional reforms of Head of State Nursultan Nazarbayev], maj 2015 goda. Available at: – URL: https://online.zakon.kz/Document/?doc_id=31977084&pos=4;-55#pos=4;-55 [in Russian] (accessed: 02.11.2022)

11. Mihal'skij E. Tamozhennyj kontrol' posle vypuska tovarov [Customs control after the release of goods]. - Litres, 2022. [in Russian]

12. Ob utverzhdenii Polozheniya o Komitete gosudarstvennyh dohodov Ministerstva finansov Respubliki Kazahstan [On approval of the Regulations on the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan]: prikaz Ministra finansov Respubliki Kazahstan ot 14 iyunya 2016 g. № 306. Available at: – URL: https://adilet.zan.kz/rus/docs/G16E0000306 [in Russian] (accessed: 02.11.2022)

13. Metodicheskie rekomendacii po otboru uchastnikov vneshneekonomicheskoj deyatel'nosti na osnovanii rezul'tatov ocenki riskov dlya provedeniya kameral'nyh i vyezdnyh tamozhennyh proverok [Methodological recommendations for the selection of participants in foreign economic activity based on the results of risk assessment for conducting desk and on-site customs inspections]: utverzhdeny Predsedatelem KGD MF RK, mart 2021g. [in Russian]

14. Ob utverzhdenii polozhenij Departamentov gosudarstvennyh dohodov Komiteta gosudarstvennyh dohodov Ministerstva finansov Respubliki Kazahstan po oblastyam, gorodam Astana, Almaty i SHymkent i ih territorial'nyh organov [On approval of the provisions of the State Revenue Departments of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for regions, cities of Astana, Almaty and Shymkent and their territorial bodies]: prikaz Predsedatelya Komiteta gosudarstvennyh dohodov Ministerstva finansov Respubliki Kazahstan ot 7 sentyabrya 2016 goda № 522. Available at: – URL: https://adilet.zan.kz/rus/docs/G16ED000522/history [in Russian] (accessed: 07.11.2022)

15. Informaciya po deyatel'nosti podrazdelenij post-tamozhennogo kontrolya KGD MF RK [Information on the activities of post-customs control units of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan] – Available at: – URL: https://www.gov.kz/memleket/entities/minfin/documents/1?lang=ru [in Russian] (accessed: 07.11.2022)

16. Zhereben E. V., Lipatova N. G. Vzaimodejstvie tamozhennyh i nalogovyh organov pri tamozhennom kontrole posle vypuska tovarov: metodologiya issledovaniya [Interaction between customs and tax authorities during customs control after the release of goods: research methodology] // Vestnik Rossijskoj tamozhennoj akademii – 2019. - № 2. – Р. 80-89. Available at: – URL: https://cyberleninka.ru/article/n/vzaimodeystvie-tamozhennyh-i-nalogovyh-organov-pri-tamozhennom-kontrole-posle-vypuska-tovarov-metodologiya-issledovaniya [in Russian] (accessed: 15.03.2023)

17. Gebreyesus S. A. Assessment of the Challenges of Post Clearance Audit in Ethiopian Revenue and Customs Authority (a Case of Mekelle Branch office) //Assessment. – 2020. – T. 11. – №. 6. Available at: – URL: chrome- extension://efaidnbmnnnibpcajpcglclefindmkaj/https://core.ac.uk/download/pdf/304991468.pdf [in English] (accessed: 17.03.2023)

18. O sozdanii rabochih grupp pri Ob"edinyonnoj kollegii tamozhennyh sluzhb gosudarstv-chlenov Tamozhennogo soyuza [On the creation of working groups under the Joint Board of Customs Services of the Member States of the Customs Union]: Reshenie Ob"edinennoj kollegii tamozhennyh sluzhb gosudarstv – chlenov Tamozhennogo soyuza ot 20 okt. 2011 g. №1/6. Available at: – URL: http://www.translation-centre.am/pdf/Trans_ru/EAEU_Vor/OKTS/OKTS_2011_1_6_ru.pdf [in Russian] (accessed: 07.05.2023)

19. Otchety Ministerstva finansov Respubliki Kazahstan po ispolneniyu plana [Reports of the Ministry of Finance of the Republic of Kazakhstan on the implementation of the plan]. Available at: – URL: https://www.gov.kz/memleket/entities/minfin/documents/details/343073?lang=ru [in Russian] (accessed: 07.05.2023)