Upcoming Changes in the Regulation of EAEU Goods Imports
At the AEB Conference “Tax Year Results. Dialogues on Key Issues”, the State Secretary and Deputy Minister of Finance of the Russian Federation, Alexey Sazanov, noted that certain non-compliant businesses import goods into the Russian Federation across the EAEU border without paying indirect taxes. According to him, this practice distorts fair competition, and therefore the efforts of the Ministry of Finance and the Government of the Russian Federation should be focused on creating conditions under which all participants of international trade pay the taxes established by law on equal terms.
In order to address this issue, the Russian Federation plans to introduce the System for Confirmation of Expected Goods Supply (SPOT), which relies on the payment of a security deposit to guarantee the payment of applicable taxes and duties prior to crossing the EAEU border.
SPOT will apply to goods imported into the Russian Federation from EAEU member states by road transport. The extension of the system to other modes of transport is expected no earlier than 2027, subject to a decision of the Government of the Russian Federation.
The relevant draft laws have already been developed and as a part of the information support for the implementation of the SPOT project, a dedicated website has been launched: www.spot-info.ru.
The Federal Tax Service will act as the operator of the SPOT information system. A special new document will be issued through the system for each import operation. Possession of this document will be a mandatory requirement for the transportation of imported goods within the territory of the Russian Federation.
The document will confirm that the security deposit has been paid and must include details of the Russian importer of the goods, which is responsible for filling out the document in order to specify the final destination of the shipment. Upon payment of the security deposit, a QR code will be assigned to the document.
If the carrier fails to present the document containing the QR code at the request of a supervisory authority, the import of the goods into the Russian Federation will be prohibited. Should the import operation fail, the security deposit will be returned following a tax audit check.
Source: Government Resolution of the Russian Federation No.3213-r dated November 10, 2025
