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.