Wedoany.com Report on Mar 11th, The Federal Tax Service of the Russian Federation recently issued a document announcing that, effective April 1, 2026, a new procedure will be implemented for goods imported by road transport from Eurasian Economic Union countries. The core of this new regulation is the introduction of a pre-declaration and guarantee mechanism for imported goods called the "National Confirmation System for Goods to Be Shipped" (SPOT).
According to the decision of the Government of the Russian Federation, the SPOT system will initially cover goods imported by road transport from Eurasian Economic Union countries (including Belarus, Armenia, Kazakhstan, and Kyrgyzstan). Other modes of transport are expected to be gradually integrated into the system after 2027.
The core requirement of the SPOT system is that importers must report goods expected to arrive in advance through the information system of the Federal Tax Service of the Russian Federation and pay the corresponding guarantee deposit before the goods are imported. The system aims to strengthen supervision over imported goods and ensure their legal circulation.
The new regulation clarifies the respective obligations for different parties in the import chain. Applicants (including importers, intermediaries, and other economic entities) are obligated to submit documents for goods to be shipped in advance, pay the guarantee deposit, obtain the QR code generated by the system, and deliver this QR code to the carrier. Carriers (including freight forwarders, drivers, etc.) must obtain the document for goods to be shipped with the QR code from the applicant and must hold this QR code when importing the goods to present it upon request by customs officers.
The implementation of the SPOT system is divided into two phases. From April 1, 2026, to June 30, 2026, is the testing phase, during which the payment of guarantee deposits is temporarily not required, and the system operator will not verify the sufficiency of funds. Starting July 1, 2026, the system will enter the full operation phase, with all key mechanisms—including the document for goods to be shipped, the guarantee deposit, and the QR code—fully activated. From that point, the carrier's inability to present a valid QR code will serve as grounds for not allowing the vehicle carrying the goods to enter the Russian Federation.
The document for goods to be shipped is an electronic document used to confirm goods expected to be imported from the Eurasian Economic Union. It must be submitted to the system operator (the Federal Tax Service of the Russian Federation) at least 2 days before the vehicle crosses the border. The guarantee deposit is an amount prepaid by the applicant to the budget to ensure the payment of import VAT and excise taxes. The document specifies multiple scenarios exempt from the guarantee deposit requirement, including cases where the applicant qualifies as a major taxpayer, is under tax monitoring, is included in the Authorized Economic Operator list, or where the goods are not subject to taxation by law.
It is noteworthy that the requirements of the SPOT system do not apply to specific categories such as cash, oil and petroleum products, electricity, goods transported by pipeline, and goods imported by individuals for personal use. The implementation of the new regulation is expected to directly impact the trade processes for importing goods from Eurasian Economic Union countries into Russia.
