Starting July 1, 2026, new rules came into effect for importers bringing goods by road from Armenia, Kazakhstan, and Kyrgyzstan. Now, before crossing Russia's border, importers must pay a security deposit. The grace period that applied in June has ended, and this requirement is now mandatory for all who do not qualify for exemptions.
The change is linked to the launch of the national system for confirming expected goods delivery, which began operating on June 1, 2026, under Federal Law No. 101 of April 17, 2026. The system is designed to make import operations more transparent and to prevent tax evasion schemes.
How the New Mechanism Works
The import procedure now includes several mandatory steps that importers must complete before goods cross the border.
Step 1. Submit a document on expected delivery. Importers must submit the document on expected delivery through the FTS "Applicant Service" or via an electronic document operator. This must be done at least two calendar days before the planned import.
Step 2. Pay the security deposit. The amount is calculated as the estimated VAT and excise duties for that shipment. Payment is made to a special budget classification code — 182 1 04 03000 01 1000 110. This payment is separate from the single tax payment.
Step 3. Receive a QR code. Once the funds are received, the tax authority generates a QR code confirming payment. The importer provides this QR code to the carrier.
Step 4. Border inspection. Customs mobile units scan the QR code. If the data matches, the goods are allowed through. If the code is missing or invalid, the goods cannot enter.
After the goods are imported and a declaration for indirect taxes is filed, the security deposit is applied toward the actual VAT and excise duties. If the deposit exceeds the actual amount, the surplus can be refunded or transferred to the unified tax account.
Who Is Exempt
The law provides certain exemptions. The following are exempt from paying the security deposit:
major taxpayers;
companies under tax monitoring;
authorized economic operators (AEOs);
importers of goods not subject to VAT;
residents of free or special economic zones;
companies handling transit shipments between EAEU countries through Russia.
Companies not on this list must comply with the new payment requirement.
What This Means for Business
The new rules affect not only finances but also logistics. Companies will need to adjust internal processes to avoid disruptions.
Financial impact. Companies must now set aside funds for estimated taxes for each shipment. This increases working capital requirements, especially for businesses with frequent imports.
Logistics changes. Submitting the document on expected delivery requires at least two days' advance planning. Stricter schedules mean delays could result in goods being held at the border.
Carrier coordination. Without a QR code, goods cannot cross the border. Companies must coordinate with carriers in advance on how the QR code will be transmitted and who is responsible for ensuring its presence at the border.
Special conditions for Belarus. For imports from Belarus, a deferral is in effect until November 1, 2026 — provided the supplier is a Belarusian organization or sole proprietor, and the goods enter through the Russian-Belarusian border segment.
How to Prepare
To avoid risks, importers should adapt their processes in advance:
Set up internal procedures for timely submission of the document on expected delivery and cooperation with electronic document operators.
Ensure sufficient funds are available for the security deposit for each shipment.
Check whether the company qualifies for any exemption.
Coordinate with carriers on QR code procedures.
How Acsour Can Help
Acsour experts are ready to support businesses during the transition to the new rules:
Provide consulting on customs and tax law, explaining how to work with National System for Confirming the Expectation of Goods Delivery.
Conduct audits of import operations and assess the readiness of business processes.
Help coordinate interactions with tax and customs authorities.
Offer full accounting and tax support that accounts for all the recent changes.
Want to understand how the new rules will affect your business and develop a secure strategy for importing from the EAEU?
Submit a request. Our experts will audit your import operations, assess risks, and help you adapt to the new regulatory requirements.