A lot has been written about the SPOT system itself. But it is this technical moment — a separate KBK — that has been overshadowed, and it may cause real problems from June 1.
What is KBK and why is it critical?
The budget classification code is a 20—digit code that is indicated when transferring tax and customs payments to the budget. It depends on which "pocket" of the budget system the money will fall into. A payment that has gone through an incorrect CBC is technically considered unfulfilled, even if the money has actually been transferred.
SPOT has its own CBC, separate from the standard VAT codes for imports from the EAEU. This means that if the accountant transfers a security payment using the usual VAT code, the system will not count it. The status of the DPP will not change. The QR code will not be issued. The carrier will not enter the country.
What else is legally fixed
Federal Customs Service Order No. 380 dated 05/06/2026 approved the form of the departure order, a document that is issued to the carrier upon detection of violations. There are three grounds for the order: the absence of a QR code, the incorrect status of the DPP, and inconsistencies between the data in the DPP and the carrier's documents.
The procedure for registration of the DPP and making changes to it is separately fixed. If the delivery data has changed after the notification is submitted, you need to make adjustments through the FTS service before crossing the border.
Practical steps until June 1st
To get an up—to-date CBC for a SPOT security payment, check with the Federal Tax Service or a customs broker. Check whether the payment is configured in the accounting system for this particular KBK. Make sure that the accountant knows that the security payment has its own deadline (no later than two days before import) and its own code.
For companies working with customs brokers: specify who is responsible for the correctness of the CBC — the broker or the importer himself. Record it in writing.
