New import control system: advance notification of deliveries and registration in the SPOT

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A new import control system may soon be introduced in Russia. It is proposed to introduce a mechanism for advance notification of deliveries and their registration in a special information system for confirming the anticipation of goods (SPOT).

The initiative aims to increase the transparency of foreign economic activity and strengthen control over import flows, particularly when moving goods across borders within the Eurasian Economic Space.

What is the SPOT system?

SPOT is a digital system in which importers will be required to register planned deliveries of goods in advance.

The main goal of implementing the system is to enable monitoring of the movement of goods before they actually cross the border. This will allow government agencies to receive information about future deliveries in advance and compare it with tax and customs data.

The mechanism requires mandatory registration of deliveries in the system before the goods are imported into Russia.

Advance notice of delivery

According to the proposed rules, importers will be required to notify of the upcoming import of goods no later than two days before crossing the border.

When registering a delivery, you will need to provide information about the cargo, including:

  • product code according to the commodity nomenclature of foreign economic activity;
  • quantity of goods;
  • their cost;
  • information about the parties to the transaction.

This information will allow us to create a digital profile of the shipment even before it arrives in the country.

Ensuring payment of taxes

Another element of the new system will be a financial support mechanism.

Importers may be required to provide security in advance for payment of taxes, including:

  • value added tax;
  • excise taxes (for relevant categories of goods).

This means that before the actual import of goods, the state will receive a guarantee of fulfillment of tax obligations.

QR code for crossing the border

After registering the delivery and completing the necessary procedures, the system will generate a special QR code.

This code will need to be presented when crossing the border. It will serve as confirmation that the shipment has been registered and has passed preliminary inspection.

Customs authorities will be able to use QR codes for random inspection of cargo.

If the code is missing or invalid, the cargo will not be allowed into the country. In such a situation, the carrier may be ordered to leave the country within a few hours.

Exceptions to the requirement for security

It is proposed to maintain a simplified regime for a number of categories of participants in foreign economic activity.

The following may be exempt from providing security:

  • largest taxpayers;
  • companies participating in tax monitoring;
  • authorized economic operators;
  • supplies of goods imported under leasing agreements.

Such participants are already subject to increased levels of tax control, so it is proposed to maintain more flexible conditions for them.

Test mode of implementation

Before the full launch of the new system, a test phase is planned.

It is assumed that within the framework of the experiment:

  • the correctness of the registration of deliveries will be checked;
  • the operation of QR codes will be tested;
  • The interaction of information systems will be assessed.

During the testing phase, verification procedures will be applied without the mandatory payment of security deposits.

Reasons for the emergence of the new system

In previous years, import controls were temporarily relaxed to prevent shortages and stabilize supplies.

However, the need subsequently arose to strengthen controls over import operations. The main objectives of the new system are:

  • fight against shadow imports;
  • increasing the transparency of tax payments;
  • prevention of VAT evasion schemes;
  • improving tracking of goods movement.

Thus, the implementation of the SPOT is seen as part of a broader policy to reduce the share of the shadow economy and digitalise state control.

Potential consequences for business

For importers, implementing a new system may mean having to restructure operational processes.

Companies will need:

  • plan deliveries in advance;
  • adapt document flow;
  • ensure the correct transfer of product data;
  • take into account the terms of prior notice.

The role of digital accounting systems and interaction with government information platforms will also increase.

The creation of the SPOT system could become an important step in the modernization of foreign economic activity control.

Pre-registration of supplies, the use of QR codes, and a financial support mechanism are aimed at increasing import transparency and reducing the risk of tax evasion.

For businesses, this means increased requirements for planning foreign trade operations, but also the development of a more predictable and digital control system.

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