Customs desk control increasingly ends with a notice to remedy breaches. The declarant files a response with documents, expecting to close the matter — and instead receives a decision deeming the notice "not executed". Following such a decision the customs authority blocks bank accounts and starts collection.
Meanwhile the law states directly: a written response with supporting documents is execution of the notice. Appealing the "non-execution" decision allows an unlawful act to be reversed, accounts unblocked and an on-site audit avoided. In this article we analyse the defence algorithm step by step — with exact deadlines and references to the Customs Code (КоТР РК) and the Administrative Procedure Code (АППК РК).
What happens during customs desk control
A customs desk audit is conducted without a visit to the declarant and without an order — on the basis of an analysis of declarations, documents and information resources (art. 417(1), (2) of the Customs Code of Kazakhstan, КоТР РК). The audit period is no more than 60 calendar days (art. 417(2)).
If the audit identifies breaches based on the risk management system (sub-clause 1-1) of art. 417(3) of the КоТР), the customs authority sends a notice to remedy breaches (art. 417(3-1)). The aim is to give the declarant the opportunity to remedy the breaches independently: amend the declaration and/or pay the duties.
The deadline for executing the notice is 20 working days from the day following the day of service (art. 417(3-1)).
Why a written response with documents = execution of the notice
The Code directly defines two options for executing the notice (art. 417(3-2)):
First option (agreement with the breaches): remedying the breaches — amending the customs declaration and/or paying duties, interest and percentages (sub-clause 1) of art. 417(3-2)).
Second option (disagreement with the breaches): submitting a written response on the identified breaches with attached supporting documents (sub-clause 2) of art. 417(3-2)). The response is filed in electronic form or on paper.
If the declarant has filed a response with documents within the 20-day deadline — the notice has been executed. A "non-execution" decision in such a situation cannot be issued. Court practice confirms: submitting a written response with supporting documents is proper execution of the notice under sub-clause 2) of art. 417(3-2).
What the response must contain
The Code establishes the mandatory details of the response (art. 417(3-2)): date of signing; full name or full legal name, residence (location) and IIN/BIN of the declarant; name of the customs authority; number and date of the notice to which the response is filed; circumstances and evidence of disagreement.
Supporting documents are attached to the response: invoices, packing lists, CMR/transport waybills, export declarations, contracts, payment orders, price lists, technical descriptions — everything that confirms the information declared. If filed electronically — electronic or scanned copies.
What happens after the response is filed
The customs authority has 10 working days from the date of receipt of the response to take one of two actions (art. 417(3-3)):
Where the response is accepted: the customs authority notifies the declarant — the matter is closed.
Where the response is not accepted: it issues a decision deeming the notice "not executed" and sends or serves it on the declarant — no later than 10 working days from the date the response was filed.
If the declarant has filed neither a response nor documents in time, the "non-execution" decision is issued no later than 2 working days from the day of expiry of the deadline for executing the notice (art. 417(3-3)).
Consequences of a "non-execution" decision: what it threatens
Blocking of accounts. Non-execution of the notice entails suspension of outgoing operations on bank accounts (art. 417(3-4); art. 125 of the КоТР). For business this means stopping payments to counterparties, salaries and taxes — actual paralysis.
Full desk audit. The customs authority is entitled to appoint a full desk audit (art. 417(3-6)) — without the simplified notice procedure.
On-site audit. If the amount of the notice exceeds 5,000 monthly calculation indices (МРП), the customs authority is entitled to appoint an on-site customs audit (art. 417(3-7)). An on-site audit is up to 2 months with possible extension for 1 month and suspension for up to 24 months (art. 418(16), (17), (18)).
How to challenge a "non-execution" decision
A decision deeming a notice "not executed" must be appealed within 5 working days from the day of its service (art. 417(3-3)). The deadline is critically short — you must act immediately. A copy of the complaint (application) is sent to the customs authority that issued the decision.
Two routes — at your choice:
Complaint to the authorised body (Ministry of Finance of the RK). Suspension of account blocking takes effect from the day the complaint is accepted by the authorised body and lasts until a written decision is issued (sub-clause 1) of art. 417(3-5)).
Administrative claim to court. Suspension — from the day the court accepts the application for proceedings until the court act enters into legal force (sub-clause 2) of art. 417(3-5)). The claim is filed under art. 132 of the АППК: a demand to reverse the burdensome administrative act in whole or in part.
Key deadlines: summary table
| Action | Deadline | Basis |
|---|---|---|
| Execution of notice (response or remedy) | 20 working days | art. 417(3-1) |
| Customs response after declarant's response (notification or "non-execution") | 10 working days | art. 417(3-3) |
| "Non-execution" where no response was filed | 2 working days after expiry of deadline | art. 417(3-3) |
| Appeal of "non-execution" decision | 5 working days | art. 417(3-3) |
| Reinstatement of missed deadline (illness) | 10 working days after end of incapacity | art. 417(3-3) |
| Desk audit | up to 60 calendar days | art. 417(2) |
| On-site audit | up to 2 months (+ 1 month extension) | art. 418(16), (17) |
Defence algorithm: step by step
Step 1. Record the date of service of the notice
From this day 20 working days for execution are counted. Keep the confirmation of service — this is the key document for any dispute.
Step 2. Prepare a response in case of disagreement
Assemble the full set of supporting documents: invoices, packing lists, CMR, export declarations, contracts, payment orders, price lists, technical descriptions. The response must contain all mandatory details under art. 417(3-2).
Step 3. File the response in time and keep confirmation
Filing a response with documents within the 20-day deadline = execution of the notice under sub-clause 2) of art. 417(3-2). Be sure to keep confirmation of dispatch: receipt, stamp, portal screenshot.
Step 4. Monitor the 10 working days
Within 10 working days the customs authority must either send a notice of acceptance or issue a "non-execution" decision (art. 417(3-3)).
Step 5. On receipt of "non-execution" — appeal within 5 working days
File a complaint with the authorised body or an administrative claim with the court. Send a copy of the complaint (application) to the customs authority that issued the decision. Filing the complaint/claim suspends the blocking of accounts (art. 417(3-5)).
Step 6. After winning — monitor execution
An unlawful administrative act is subject to reversal (art. 84(4) of the АППК). Monitor execution of the court act. In case of delay — a monetary penalty under art. 127 of the АППК. The state fee is returned.
Limits of the dispute in court: what is considered and what is not
When challenging a "non-execution" decision, the court verifies one thing: whether the response with documents was filed in time. If it was — the notice has been executed, and the "non-execution" decision is unlawful.
The court does not consider the issue of customs value of the goods on the merits and does not prejudge the results of a possible on-site audit. The dispute on the subject of desk control is limited to verifying compliance with the procedure — substantive issues are decided in the framework of a separate audit.
Missed the 5-working-day deadline: can it be reinstated
Yes, but only for a valid ground. The Code recognises as a valid ground the temporary incapacity for work of the person to whom the decision was sent, as well as of the head and/or chief accountant — provided the organisational structure does not provide for substitutes (art. 417(3-3)).
The application must be accompanied by: a document on incapacity and a document on the organisational structure. The application is granted if the complaint is filed no later than 10 working days from the end of incapacity.
Separate case: appealing the notice itself
In addition to the "non-execution" decision, the notice to remedy breaches under the results of the desk audit can itself be appealed. The deadline for executing such a notice is 30 working days (art. 417(8)). In case of disagreement the declarant appeals the notice under the procedure of Chapter 55 of the Customs Code (art. 417(8)).
Filing a complaint on the notice suspends the running of the deadline for its execution: for a complaint to the authorised body — from the day the complaint is accepted until the decision is issued; for a court claim — from the day the application is accepted for proceedings until the court act enters into legal force (art. 417(3-5)).
Bottom line
A written response with supporting documents filed within the 20-day deadline is execution of the notice under the law. A customs authority's "non-execution" decision in such a situation is unlawful and subject to reversal. The main thing is to act fast: 5 working days for appeal is a deadline that cannot be missed.
If you have received a "non-execution" decision after filing a response or do not agree with the desk control conclusions, book a consultation. We will assess the documents, prepare a complaint or claim and obtain reversal of the unlawful decision.
Authors
Alibayev Yerkebulan
Director
Khassanov Yerbolat
Managing partner
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