Less than two months until July 1, 2026. It is from this date that the Product Waiting Confirmation System (SPOT) switches from test mode to mandatory mode. For businesses importing goods by road from the EAEU, this means one thing: no QR code, no entry.
The mechanism works like this. The importer submits a Document on the upcoming delivery to the Federal Tax Service no later than two days before crossing the border (form CND 1160303). It indicates the data of the counterparties, the description of the goods with the HS code, the state number of the vehicle, the expected date of import and, starting from July 1, the amount of the security payment. This is an advance payment of VAT and excise taxes on a specific delivery.
Based on the DPP and the security payment, the Federal Tax Service generates a QR code. The driver must have it with him and present it to the mobile group of the Federal Customs Service at the border. If the data in the QR code differs from the transport documents, the cargo is unwrapped. No more than two hours are allowed for verification.
The test period is currently underway: from April 6 to June 30. The additional payment must already be submitted, otherwise the Federal Tax Service will fix the violation. But a security payment in the test mode is optional, and the cargo is allowed through even without a QR code. Three months are given exactly in order to debug the processes and eliminate errors before the cost of the error becomes equal to the U-turn of the truck at the border.
The system will affect everyone: both large importers and small businesses that import goods through the EAEU countries. For marketplaces, it means another control link: Wildberries and Ozon will be able to check the legality of the product using a barcode through the SPOT and will be required to block sales of goods that have not passed the system.
Difficult times are coming for cargo companies and schemes involving the transit of goods from China through the EAEU: VAT evasion through EAEU routes becomes technically impossible when working with SPOT.
Five practical steps before July 1: register with the FTS service, submit a test DOPPLER for the nearest delivery, check the correctness of the HS codes for each item, agree with the carrier on the procedure for transmitting the QR code to the driver, calculate the need for liquidity for security payments.
