By 1927, a tendency had emerged to replace the stamps of the first definitive issue with new ones. A competition was announced among artists. They presented a variety of designs for the future postage stamps. The jury recognized the stamp designs by the artist L. Yakimchenko as the best. He also worked on the design of the entire series.
The second definitive issue, consisting of stamps in 15 denominations, entered circulation from October 1927 to October 1928. The composition of the miniatures—a worker and a peasant—repeated the design of the first issue stamps, but in a different layout. On the 14- and 18-kopeck stamps, the artist A. Eberling depicted V. I. Lenin (from a photograph by P. Otsup). The 18-kopeck stamp was issued in two variants of different colors. The initial olive-colored version was deemed unsuccessful, so this stamp was reissued in blue. Compared with the first definitive issue, the stamp format was enlarged. The 1-, 2-, and 10-kopeck stamps are known without perforations. In this series, stamps of six denominations featuring a Red Army soldier were also prepared, but they were not issued.
The stamps of the second definitive issue were used in circulation on a par with the postal stamps of the first definitive issue.