Russian President Vladimir Putin has signed a law on the national system for confirming the expectation of delivery of goods (SPOT). This is reported on the website of the Ministry of Finance.
The law will apply to goods imported into the territory of the Russian Federation from June 1, 2026. Importers will receive a QR code to confirm the legality of the delivery. It will be issued automatically after the recipient fills in an electronic document about the upcoming delivery (DPP) and makes a security payment.
The legality of the imported goods and the reality of the customer will be guaranteed by a security payment in the amount of indirect taxes due (VAT and excise taxes).
Certain categories of recipients with a high level of fiscal reliability are exempt from payment, including the largest taxpayers, participants in tax monitoring, and businesses included in the register of authorized economic operators.
At first, the SPOT will be applied to goods imported into the Russian Federation from the EAEU countries by road. Further, by decision of the Government, the SPOT may begin to be applied to other modes of transport.
The system does not apply to currency, securities, oil, electricity, and goods transported by individuals for household and family needs.
