New regulations for the importation of goods from the EAEU: the SPOT system will be implemented starting April 1st.

Effective April 1st, 2026, the Russian Federation will implement a mandatory procedure for the importation of goods by road transport from the member states of the Eurasian Economic Union (EAEU). Importers will be required to notify the Federal Tax Service (FNS) of Russia in advance regarding planned shipments through the national system for confirming anticipated goods (SPOT), as well as to make a security payment prior to crossing the border.

This new mechanism applies to goods imported from the Republics of Belarus, Armenia, Kazakhstan, and Kyrgyzstan. It aims to enhance transparency in cross-border deliveries and eliminate schemes intended to evade tax payments, including VAT non-payment and undervaluation of customs value. The information submitted by importers into the SPOT system will enable tax authorities to monitor goods movement chains at the planning stage rather than retrospectively.

Currently, this mandatory procedure applies solely to road transport. The inclusion of rail, air, and water transport within the SPOT system is not expected before 2027. A corresponding decision is pending consideration by the Government of the Russian Federation.