Significant changes in customs administration

What every business operator needs to know in 2026

The year 2026 will be a milestone in several respects in the field of customs regulations and international trade restrictions. Businesses must pay attention not only to new tariff classifications and technical parameters, but also to tightening sanctions against Russia and a new EU customs duty affecting e-commerce.

New customs duty on low-value online retail parcels

EU Member States have taken a decisive step to regulate online orders arriving from outside the European Union. From July 1, 2026, a uniform customs duty of €3 (approx. HUF 1,200) will be imposed on all low-value parcels.. This measure primarily affects Far Eastern giants (e.g. Temu, Shein), from which parcel volumes have surged in recent years: while 1.4 billion such parcels arrived in the EU in 2022, the number rose to 4.6 billion by 2024. The aim of the new rule is to curb the undervaluation of goods by importers and to create fairer market competition.

Tightening sanctions: The 19th package against Russia

The Council of the European Union adopted the 19th sanctions package against Russia with effect from October 24, 2025, with several provisions entering into force or expiring in 2026.

• Export bans: Exemptions from export prohibitions on products that can be used to develop Russian industrial capacities will expire in multiple phases. For example, exports of goods falling under tariff codes 6902 and 6909 19 may be fulfilled until April 25, 2026, based on previously concluded contracts.
• Software: The sale and export of software used for enterprise management, industrial, or banking purposes to Russia remain prohibited, with certain humanitarian and safety-related exceptions.
• Energy and LNG: From April 25, 2026, the direct or indirect purchase and import of liquefied natural gas (LNG) originating from Russia will be prohibited, with transitional exemptions lasting until 2027 for certain long-term contracts.

One of the most significant relief measures in the 19th sanctions package for Western companies is the extension of the deadline until December 31, 2026,by which competent authorities may authorize the sale or transfer of certain restricted goods and technologies (such as dual-use items). This provision specifically supports companies that need to carry out such transactions in order to exit the Russian market or to fully wind down their business activities.

Strategic preparation for 2026

2026 therefore presents a double challenge for businesses: while in the first half of the year they will have to fine-tune their supply chains in accordance with new tariff classifications (CN codes) and tightening restrictions against Russia, from July they will also have to reckon with a new tariff on e-commerce imports. Due to the complexity of the sanctions and the increasing administrative burden, the key to success will be proactive customs planning and continuous monitoring of regulatory changes.

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