The State Revenue Committee (SRC) of Kazakhstan has significantly expanded its customs audit plan for the second half of 2026. The number of foreign trade participants included in the schedule of comprehensive on-site audits has grown nearly fourfold compared to the same period last year.
While 327 companies were subject to audit in the first half of 2026, the plan for the second half includes 244 entities. This represents an almost fourfold increase compared to the same period of the previous year.
Why Audits Have Increased
The SRC attributes the rise in audits to growing foreign trade activity and customs declaration volumes. Since 2021, the number of foreign trade participants in Kazakhstan has grown from 46,000 to 127,000, while the number of goods declarations has increased from 360,000 to 814,000.
The schedule for comprehensive on-site customs audits is based on a risk management system. The number of companies included in the plan depends on risk analysis results and declaration volumes. Companies are selected from those classified as high-risk during the six months preceding the audit period.
How Effective Are These Audits?
According to SRC data, from 2024 to June 1, 2026, state revenue authorities conducted 2,611 customs audits, resulting in 114.8 billion tenge in additional customs payments, taxes, penalties, and fines. Violations were found in 80-85% of cases.
However, experts note that 70% of additional charges came from just one foreign trade participant, and audits based on the risk management system are significantly less effective than unscheduled audits ordered by the SRC or conducted as part of criminal cases.
Key Risk Areas for Business
Experts point out that today's main violations in international trade are rarely direct smuggling, but rather:
Determination of customs value of goods.
Classification of goods under the Commodity Nomenclature of Foreign Economic Activity.
Determination of country of origin.
Application of preferential regimes.
These issues account for the majority of additional charges.
Since January 1, 2026, new rules for conducting customs audits have come into force, making the procedure more transparent and regulated:
Deadlines for submitting and reviewing written objections have been clarified.
The audited entity may withdraw a previously filed objection.
Objections from large taxpayers and companies with investment contracts are reviewed directly by the SRC.
What This Means for Business
The increase in audits creates serious risks for foreign trade participants:
Additional duties and taxes, including penalties and interest.
Administrative or criminal liability for violations.
Exclusion from customs registers and cancellation of benefits.
Supply delays and breach of contractual obligations.
Stronger controls may also have positive effects: fighting gray imports can improve market competition. Many law-abiding companies have long pointed out the impossibility of competing on equal terms with importers who undervalue goods or use various schemes to avoid payments.
How to Prepare Your Business
To minimize risks during customs audits, companies should:
Verify the correct classification of goods under the Commodity Nomenclature.
Ensure accurate determination of customs value.
Document the country of origin of goods.
Justify the application of any preferential regimes.
Maintain all documents related to foreign trade transactions.
Conduct an internal audit of customs records.
How Acsour Can Help Your Business
Acsour experts in Kazakhstan are ready to provide a full range of services to help you prepare for customs audits:
Customs Law Consulting — explanation of legal requirements and audit procedures.
Document Preparation — assistance in compiling documents and developing consistent explanations.
Comprehensive Legal Support — full-service support for foreign trade activities.
Want to check if your business is ready for a customs audit?
Submit a request — our experts will conduct an audit of your customs records, assess risks, and help you prepare for inspection.