The experts of the Federal Tax Service for the Republic of Tatarstan have warned organizations and sole proprietors that from June 1, 2026, the National System for Confirming the Expectation of Delivery of Goods (SPOT) when importing products from the EAEU countries will be mandatory.
In its message, the Federal Tax Service explained that from June 1, importers are required before the actual import of goods.:
- send a document about the upcoming delivery (DPP) through the information system of the Federal Tax Service of the Russian Federation;
- make a security payment;
- get a QR code and give it to the carrier.
The operator of the system is the Federal Tax Service of the Russian Federation, the controlling body is the Federal Customs Service of the Russian Federation.
The importer must send an additional payment to the Federal Tax Service and make a security payment 2 days before the goods are imported by car from the EAEU.
The DPP reflects information about the upcoming delivery separately for each transportation by vehicle, and indicates information about the participants in the transaction and the grounds for delivery, about the imported goods and permits for these goods, about the vehicle and the expected date of import, about the amount of the security payment and the grounds for exemption from payment (if any).
The form and format of the document on the upcoming delivery of goods were approved by the order of the Federal Tax Service dated 05/08/2026 № KCH-1-15/301@. The order also contains the procedure for completing the DPP and making changes to it, the procedure for submitting the document, as well as the procedure for assigning the DPP status.
A separate budget classification code (KBK) has been introduced for the security payment, since this payment is not part of a single tax payment: 182 1 04 03000 01 1000 110 "Security payment when goods are imported into the territory of the Russian Federation from the territory of another member state of the Eurasian Economic Union". This payment is credited to the payment of customs VAT and excise taxes on imported goods based on the declaration of indirect taxes.
Since the SPOT will start operating in an industrial mode on June 1, 2026, importers can submit an additional payment and make a security payment as early as May 29, 2026.
After sending the DPP and paying the payment, the applicant receives a QR code, which can be verified through the QR Code Verification Service. The code must be given to the carrier for passage across the border.
The carrier, in turn, is required to have a QR-code passport with him and present it at the request of the customs authorities.
The Federal Tax Service clarified that the new procedure applies to most goods from the EAEU imported by motor transport, with the exception of cash, petroleum products and goods for personal use not related to business activities.
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