SPOT: New rules for importing goods from the EAEU starting in 2026

Federal Laws No. 101-FZ and No. 102-FZ dated 17 April 2026 introduce in Russia the national System for Confirming the Expectation of Goods Deliveries (SPOT). The amendments enter into force on 1 June 2026.

SPOT is a new mechanism for advance control over the import of goods from EAEU member states, which will initially apply only to road transport. The system is aimed at combating the evasion of indirect taxes and increasing the transparency of goods imports.

The core of SPOT is that, prior to the import of goods into Russia, the applicant must prepare in advance an electronic document on the upcoming delivery of goods (DOPP). Following an automated check, the document is assigned a visualized link (QR code), which must be transferred to the carrier for presentation upon import. In addition, no later than two calendar days before the date of import, a security payment must be made in an amount not less than the VAT and excise duty amounts (if applicable) payable in connection with the import of goods. The security payment will subsequently be credited against the payment of import VAT and excise duties.

Voluntary testing of SPOT takes place from 6 April to 27 May 2026. As of 1 June 2026, the system will apply in full, including the mandatory security payment.

As a general rule, SPOT applies to the import of goods from EAEU member states by road transport. The following are expressly excluded from its scope:

• cash and monetary instruments;
• oil and petroleum products, electricity, and goods transported by pipeline;
• goods imported by individuals for personal, family and household purposes;
• goods transported between the Kaliningrad Region and the rest of Russia;
• goods where information on the relevant transactions constitutes a state secret, as well as supplies for diplomatic missions and international organizations;
• other goods, if they are additionally excluded by the Government of the Russian Federation.

It should be noted that no specific liability measures for breaches of SPOT requirements have currently been established. However, relevant amendments are under discussion.

For businesses, the new rules primarily mean additional pressure on working capital, as tax on imports from EAEU states will effectively have to be paid in advance. Importers will also face an additional administrative burden related to the preparation of delivery information, additional coordination with the carrier, etc.

Companies that regularly purchase goods in EAEU member states should already assess how the new requirements will be integrated into their operational processes and how the security payment will affect delivery schedules and liquidity. In particular, it will be necessary to organize cooperation with carriers regarding the timely transfer of the QR code and to determine which party bears the risks if such data is missing or incorrect. In practice, this may require reviewing the terms of contracts with carriers, including the allocation of responsibility, deadlines and the procedure for information exchange.