As Takirov noted, according to the concept, which has not yet been approved, the SPOT system will not apply to:
- individuals importing goods for personal use;
- cargo and goods of diplomatic designation;
- transit cargo transportation;
- transportation related to major taxpayers whose activities are regulated by special provisions of Russian legislation;
- cases where senders or recipients are not indirect tax payers.
“Thus, according to preliminary data, the project will include exceptions, including for interaction with marketplaces,” he concluded.
