Designed by Freepik
In accordance with Decree No. 3213 of the Government of the Russian Federation dated November 10, 2025, the Concept and Action Plan for the creation of the National System for Confirmation of Expected Goods Delivery have been approved. This system aims to enhance the transparency of domestic trade within the Eurasian Economic Union (EAEU), counteract practices of unfair goods import, and ensure the completeness of fiscal revenues to the state budget.
Key Provisions and Implementation Timeline
The SPOT system is being introduced for participants of foreign economic activity (FEA) importing goods into the territory of the Russian Federation from EAEU member states. Its core element will be the mandatory prior electronic notification of planned goods import, as well as the submission of a security deposit equivalent to the amount of payable taxes (VAT, excise duties).
The project implementation is planned in two main phases:
The Ministry of Finance of the Russian Federation is designated as the coordinator for the system's development and implementation.
The project implementation is planned in two main phases:
- Pilot operation mode: from April 1 to June 30, 2026.
- Full-scale industrial operation of the system: starting July 1, 2026.
The Ministry of Finance of the Russian Federation is designated as the coordinator for the system's development and implementation.
Practical Implications for Business and Required Measures
The implementation of SPOT will require significant adaptation of existing business processes from importing companies:
To minimize operational risks and ensure business continuity, companies are recommended to undertake the following measures at the current stage:
- Financial Planning: The need to reserve working capital for submitting security deposits for each import consignment.
- Document Flow and IT Infrastructure: Integration of internal accounting systems with federal state information systems for submitting electronic notifications.
- Logistics and Procurement: Adjustment of supply chains and procurement timelines considering the new administrative procedures.
To minimize operational risks and ensure business continuity, companies are recommended to undertake the following measures at the current stage:
- Conduct an audit of existing import operations from EAEU countries.
- Initiate internal projects to analyze necessary changes to financial and accounting policies.
- Assess requirements for modernizing IT systems to ensure electronic data interchange.
- Commence dialogue with key counterparties regarding the potential impact of the new rules on cooperation terms.
Acsour, leveraging extensive experience in business consulting, legal, and accounting support, offers professional assistance at all stages of adaptation to the new requirements. Our services include:
The implementation of the SPOT system represents a significant step in changing the regulation of import operations. Timely and professional preparation will enable your company not only to comply with the new requirements but also to maintain operational efficiency and financial stability.
- Comprehensive analysis of SPOT's impact on your specific business model.
- Legal advisory on the application of the new regulations and minimization of legal risks.
- Project management support for amending internal regulations and integrating with state systems.
- Ongoing monitoring of legislative initiatives and clarifications from regulatory authorities.
The implementation of the SPOT system represents a significant step in changing the regulation of import operations. Timely and professional preparation will enable your company not only to comply with the new requirements but also to maintain operational efficiency and financial stability.
