On June 1, 2026, a new procedure for importing goods by road from EAEU countries – the national SPOT (Goods Waiting Confirmation System) – will come into effect. This mechanism marks a shift from post-transaction control of indirect taxes to a preventive one, moving verification activities to the border crossing stage. At the same time, the implementation of the SPOT objectively increases the minimum planning horizon for deliveries. Previously, when working with verified counterparties, importers could initiate imports within a short timeframe; now, a strict timeline is established. Synchronizing the actions of all participants in the supply chain is crucial. This article analyzes the regulatory framework, the IT architecture of the SPOT, procedural features, digital implementation tools, and the legal and economic implications for foreign trade participants.
An article by Elena Lebets, Senior Associate in the Dispute Resolution Practice at Nordic Star, about the SPOT system is already in the new issue of Legal Insight Magazine.
The article was published on our Telegram channel.