The Federal Law grants payers of added value tax and excise duties the right to count in the security deposit paid upon importation of goods into the Russian Federation under the Federal Law On the System of Confirming the Expected Delivery of Goods and On Amendments to Certain Legislative Acts of the Russian Federation, in the indirect tax declaration (for VAT and excise duties) with a view to meet their obligations to pay the said taxes.
See also
Law on National SPOT System signed
April 17, 2026