The State Revenue Committee informs participants of foreign economic activities, in particular, exporters, about the launch of new regulations in the Russian Federation, the SPOT system, effective from June 1, 2026.
1. What is changing for RA exporters?
From June 1, 2026, the system of confirmation of the expectation of delivery of goods (СПОТ-СпоТ-Система спечатьения отчения поставки товаров) will be fully operational in the Russian Federation. The system refers to the circulation of goods imported from EAEU member states, including the Republic of Armenia, by road transport of the Russian Federation.
Although the Russian importer (applicant) is officially responsible for SPOT, the system will also directly affect the exporters of goods from RA to RF, because without the QR code formed on the basis of the delivery expectation document formed in RF, the goods cannot be physically imported into RF territory.
2. System participants
The SPOT system distinguishes the following groups of participants:
Applicants (заявители) — are the entities of the Russian Federation who prepare and submit a document (ДОПП) in advance. In essence, they are Russian partner organizations and individual entrepreneurs who import goods from other EAEU countries (including RA) to Russia.
Carriers (перевозчики) — those that carry out the transportation of goods from other EAEU countries to the Russian Federation. RA exporters (carriers) are also included in this category.
The Tax Authority of the Russian Federation will act as the SPOT operator, and the Customs Authority of the Russian Federation will act as the controlling authority.
3. Which products does SPOT cover?
The system is applied to goods imported from EAEU member states to Russia by road transport. In the future, the Government of the Russian Federation may extend the application of the order to transportation by other types of transport. SPOT does not apply to the following categories:
cash,
oil,
electricity,
goods for personal use of individuals.
4. How will the system work?
As a general rule, the applicant (the Russian partner) must:
No later than 2 calendar days before the import of the goods, form a DOPP — an electronic document that confirms the intention to accept the goods.
Not later than 2 calendar days before the import of goods, make a non-cash security payment in rubles, the amount of which should not be less than the amount of indirect taxes to be paid.
Get the visible link (QR-code) attributed to DOPP and send it to the supplier or carrier (in the case of RA, to the RA exporter or freight forwarder).
If the entire volume of goods specified in the DOPP was not imported during one shipment, then in this case the RF counterparty must submit a new DOPP for the remaining quantity of goods and also transfer a new QR code to the exporter/transporter.
5. Practical advice to RA exporters
Although it is the responsibility of the RF importer to form the DOPP and pay the security fee, there are still a number of practical considerations for the RA exporter that must be taken into account in order to adapt to the new regime.
Revision of the delivery schedule. considering that DOPP should be formed at least 2 days before import, shipment planning should be more predictable. Rush deliveries can become problematic. It is recommended to discuss the new order with Russian partners (buyers) before June 1, 2026.
Exchange of information with the Russian partner. the exporter must timely and accurately provide all information about the product (product name, quantity, value, etc.) so that the Russian importer can correctly form the DOPP.
Receiving a QR code before reaching the Russian border. The carrier must have the QR-code before approaching the RF border, so the exporter must obtain it from the importer and transfer it to the carrier. Without a QR code, it will not be possible to transport the product to the territory of the Russian Federation.
Regulation of relations with the carrier. it is advisable to include clauses in transport contracts that will regulate the liability of the parties for losses arising in the absence of DOPP or incorrect data.
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