The system of confirmation of awaiting delivery of goods (SPOT), operating since July 1, 2026, represents a mechanism of control over the importation of products from the states – members of the Eurasian Economic Union, directed at the increase of transparency of goods turnover and ensuring the payment of indirect taxes during import operations. The system obliges importers before the importation of goods to formalize an electronic document on the upcoming delivery of goods (DOPP), to make a security payment and to receive a QR-code for presentation at the border.
On the issue of the application of SPOT, the FTS of Russia, in response to the appeals of the Eurasian Economic Commission, reports the following:
- For the operative reaction to technical failures in the work of the system, the round-the-clock technical support of the service for applicants is provided, and also the FTS hotline functions.
- Electronic trading platforms are exempted from making a security payment in relation to goods imported into the RF for realization to natural persons, with the preservation of the obligation on the submission of the document on the upcoming delivery of goods (DOPP).
- The provisions of SPOT are applied to returnable tare, multi-turnover containers, goods intended for tests, researches, and also for exhibiting at exhibitions and fairs. For the indicated categories a DOPP is formalized without making a security payment.
- The QR-code, formed in the system, is not limited in term of validity.
- Information on the route of movement of goods in the DOPP is not indicated.
- Up to the moment of crossing the customs border, the replacement of the transport vehicle is allowed without the formalization of a new QR-code and a new DOPP – into the system are entered actual data about the transport.
- During the transit transportation of goods through the territory of the RF into third states, the formalization of a DOPP and the receipt of a QR-code are not required.
Document: Letter of the FTS of Russia of July 1, 2026 No. EA-26-15/1108