Starting from July 1, cargo from the EAEU will not travel without a QR code: lawyers advise to fix the code in the contract as a condition of departure
Starting from April 1, 2026, a new mandatory pre-declaration procedure will be introduced when imported to Russia by road from the EAEU countries: the SPOT system will begin operating in pilot mode. And from July 1, 2026, according to experts, it should go into full operation — with financial guarantees and a ban on importation for goods without a permissive QR code.
The key change is that the car will not go "when ready" if the customer does not have a digital clearance ready. The applicant (importer or authorized representative) must, at least two days before crossing the border, form and send to the Federal Tax Service a document on the upcoming delivery (DPP) with data on the transaction, the goods (including HS codes), transport and the calculation of the security payment.
If the DPP has been verified (and since July 1, the reservation of funds has also been confirmed), the QR code is generated in 15 minutes. The absence of a QR code from the specified date means that the car is physically stopped at the border.
Money node: security payment as a "turnover freeze"
The most sensitive block is the security payment: in the second half of 2026, in order to receive a QR code, you will need to reserve an amount equivalent to the estimated import VAT and excise taxes. This is positioned not as a tax, but as a temporary blocking of funds in a special account with subsequent offsetting or refund. The key risk is the load on liquidity: the money "gets up" for the period from the submission of the DPP to the completion of the registration.
For currency contracts, exchange rate risk is added: the calculation is based on the exchange rate of the Central Bank on the date of submission of the document, and not on the date of actual import. Certain categories are exempt from the security payment — the largest taxpayers, tax monitoring companies and authorized economic operators, which gives them a significant competitive advantage.
Why do lawyers advise to "sew QR" into the contract?
The SPOT makes the carrier hostage to the correctness of the customer's actions: if the importer has not completed the DPP or made mistakes, the driver will "bump" into the border — and the downtime will fall on the carrier, although the reason is the customer's. Therefore, NOVELCO's lawyers recommend that the importer's obligation to provide a valid QR code as a prerequisite for the start of the flight should already be prescribed in the contracts of carriage.
This is not a formality: for the spot transportation market, the "QR before departure" condition is turning into a new risk management standard - in fact, an analog of "show a pass, otherwise we won't go."
What should a business do in advance
- Importers are required to verify the right to benefits, ensure connection to the FTS/exchange service through the EDI operator, and specify in contracts with suppliers the timing of the transfer of accurate data for the DPP.
- For carriers: train drivers to work with QR codes, prescribe procedures for actions in case of denial of admission, and update the contractual framework for "QR as a condition of flight."
- To all participants in the chain: start test interactions immediately after the launch of the applicant's service on the FTS website, which should take place no later than March 30, 2026.
It is particularly important: at the first stage, the SPOT applies only to road transportation; connection of railway, air and sea is expected no earlier than 2027 by a separate decision.
