Although Georgian teams withdrew from the Football Federation of the Soviet Union at the end of 1989, except for FC Dynamo Sukhumi due to the Russian occupation of Abkhazia (Abkhazia conflict), they were included in the cup competition and awarded technical losses.
In addition to Lithuanian and Georgian clubs Neftçi PFK which was eliminated by FC Rotor Volgograd on July 17, 1989, never again participated in the Soviet Cup thereafter.
Beside the Abkhazia conflict and the already ongoing Nagorno-Karabakh War in the Caucasus region, number of other places of the falling apart Soviet Union were engulfed in armed conflicts during the time span of the competition such as the Transnistrian War in late 1990 and the 1991 January Events in Lithuania.
If extra time does not reveal the winner, then, in accordance with FIFA Regulations, the best team is determined using penalty kicks.
The winners of the pairs of 1/16 and 1/8 finals are determined by the overall result of both games according to the UEFA rules approved for European cup tournaments of club teams.
Y Dinamo Kiev Y CSKA Moscow Y Dinamo Moscow Y Torpedo Moscow Y Spartak Moscow Y Dnepr Dnepropetrovsk Y Ararat Erevan Y Shakhter Donetsk Y Chernomorets Odessa Y Pamir Dushambe Y Metallist Kharkov Y Dinamo Minsk Y Rotor Volgograd (v) Y Zalgiris Vilnius (v) Y Iberia Tbilisi (v) Y Guria Lanchkhuti (v) Y Spartak Ordzhonikidze (^) Y Pakhtakor Tashkent (^) Y Metallurg Zaporozhie (^) Y Lokomotiv Moscow (^) Y Dinamo Stavropol Y Shinnik Yaroslavl Y Zimbrul Kishenev Y Neftchi Baku Y Tavria Simferopol Y Fakel Voronezh Y Geolog Tyumen Y Dinamo Sukhumi Y Tiligul Tiraspol Y Kotaik Abovian Y Rostselmash Rostov-na-Donu Y Lokomotiv Gorky Y Kairat Alma-Ata Y Zenit Leningrad Y Kuban Krasnodar Y Kuzbass Kemerovo (v) Y FC Kutaisi (v) Y FC Batumi (v) Y Bukovina Chernovtsy (^) Y Daugava Riga (^) Y Niva Ternopol Y Volyn Lutsk Y Vorskla Poltava Y Niva Vinnitsa Y SFC Drogobich Y Karpaty Lvov Y Kremen Kremenchug Y SKA Odessa Y Zarya Voroshilovgrad Y Uralmash Yekaterinburg (^) Y Tekstilschik Kamyshin (^) Y Volgar Astrakhan Y Zvezda Perm Y Zenit Izhevsk Y Krylia Sovetov Samara Y Gastello Ufa Y Mashuk Piatigorsk Y SKA Rostov-na-Donu Y Metallurg Lipetsk Y Terek Grozny Y Torpedo Vladimir Y Sokol Saratov Y Torpedo Ryazan Y Tsement Novorossiysk Y Neftianik Fergana (^) Y Novbakhor Namangan (^) Y Alga Bishkek Y Vakhsh Kurgan-Tyube Y Meliorator Chimkent Y Okean Nakhodka Y Zvezda Irkutsk Y Sogdiana Dzhyzak Y Traktor Pavlodar Y Tselinnik Tselinograd Y Dinamo Barnaul Y Kolkheti Khobi Y Kolkheti 1913 Poti Y Sanavardo Samtredia Source: [] All games took place on April 14, 1990.