{"id":16043,"date":"2026-10-01T11:00:53","date_gmt":"2026-10-01T09:00:53","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=16043"},"modified":"2026-10-01T11:03:02","modified_gmt":"2026-10-01T09:03:02","slug":"uj-unios-vamkodex-e-kereskedelmi-szabalyok-2026","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-unios-vamkodex-e-kereskedelmi-szabalyok-2026\/","title":{"rendered":"\u00daj Uni\u00f3s V\u00e1mk\u00f3dex: els\u0151k\u00e9nt az e-kereskedelmi szab\u00e1lyok ker\u00fclnek el\u0151t\u00e9rbe"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>2026. szeptember 20-t\u00f3l hat\u00e1lyos, de a legt\u00f6bb rendelkez\u00e9se tekintet\u00e9ben m\u00e9g nem alkalmazand\u00f3 az \u00faj Uni\u00f3s V\u00e1mk\u00f3dexr\u0151l sz\u00f3l\u00f3<\/strong> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/HTML\/?uri=OJ:L_202602108\"><strong>(EU) 2026\/2108 rendelet<\/strong><\/a><strong>, amely t\u00f6bbek k\u00f6z\u00f6tt l\u00e9trehozza az \u00faj uni\u00f3s v\u00e1migazgat\u00e1si rendszert \u00e9s az Eur\u00f3pai Uni\u00f3 V\u00e1mhat\u00f3s\u00e1g\u00e1t, egy\u00fattal fokozatosan felv\u00e1ltja a jelenlegi, 952\/2013\/EU rendeleten alapul\u00f3 Uni\u00f3s V\u00e1mk\u00f3dexet. Egyes, az e-kereskedelmet \u00e9rint\u0151 szab\u00e1lyai, \u00edgy p\u00e9ld\u00e1ul az uni\u00f3s kezel\u00e9si d\u00edjat illet\u0151en azonban m\u00e1r 2026. szeptember 20-t\u00f3l alkalmazand\u00f3ak.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00f6bb\u00e9ves el\u0151k\u00e9sz\u00edt\u0151 \u00e9s jogalkot\u00e1si folyamat (v\u00e1mreform) eredm\u00e9nyek\u00e9nt megsz\u00fcletett \u00faj Uni\u00f3s V\u00e1mk\u00f3dex t\u00f6bb l\u00e9p\u00e9sben v\u00e1ltja fel a jelenlegi, 952\/2013\/EU rendeleten alapul\u00f3 v\u00e1mjogi rendszert. A fokozatoss\u00e1g oka, hogy a v\u00e1mszab\u00e1lyoz\u00e1s egy olyan \u00f6sszetett, informatikai rendszerekb\u0151l, enged\u00e9lyekb\u0151l, elj\u00e1r\u00e1sokb\u00f3l \u00e9s folyamatban l\u00e9v\u0151 v\u00e1m\u00fcgyletekb\u0151l \u00e1ll\u00f3 rendszer, hogy egy egyik napr\u00f3l a m\u00e1sikra val\u00f3 teljes \u00e1t\u00e1ll\u00e1s komoly jogbizonytalans\u00e1got okozna. B\u00e1r az \u00faj V\u00e1mk\u00f3dex 2026. szeptember 20-\u00e1n m\u00e1r hat\u00e1lyba is l\u00e9pett, \u00e1ltal\u00e1nos alkalmaz\u00e1sa csak 2027. szeptember 21-\u00e9n kezd\u0151dik, mik\u00f6zben egyes rendelkez\u00e9sei m\u00e1r kor\u00e1bban, m\u00e1s rendelkez\u00e9sei pedig k\u00e9s\u0151bbi id\u0151pontban (2028. j\u00falius 1.) v\u00e1lnak alkalmazand\u00f3v\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cikksorozatunkban az \u00faj Uni\u00f3s V\u00e1mk\u00f3dex legfontosabb rendelkez\u00e9seit mutatjuk be.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Els\u0151k\u00e9nt az e-kereskedelmet \u00e9rint\u0151 \u00faj szab\u00e1lyokkal foglalkozunk.<\/p>\n\n\n\n<h2 id=\"h-uj-e-kereskedelmi-szabalyok\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-1\" style=\"color:#ab0e1e\"><strong>\u00daj e-kereskedelmi szab\u00e1lyok<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az uni\u00f3s statisztik\u00e1k szerint 2025-ben m\u00e1r k\u00f6zel 5,9 milli\u00e1rd darab alacsony \u00e9rt\u00e9k\u0171 e-kereskedelmi t\u00e9tel \u00e9rkezett az EU-ba, ami j\u00f3l mutatja, mi\u00e9rt v\u00e1lt az e-kereskedelem az uni\u00f3s v\u00e1mreform egyik k\u00f6zponti elem\u00e9v\u00e9. Az \u00faj V\u00e1mk\u00f3dex els\u0151 legfontosabb szab\u00e1lyai ez\u00e9rt az e-kereskedelmi importra vonatkoznak. T\u00f6bb kapcsol\u00f3d\u00f3 rendelkez\u00e9s m\u00e1r <strong>2026. szeptember 20-t\u00f3l alkalmazand\u00f3<\/strong>. Ide tartoznak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az e-kereskedelmet \u00e9rint\u0151 egyes fogalmak, \u00edgy a sz\u00e1ll\u00edtm\u00e1ny, a t\u00e9telsor, a t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s, az IOSS-szab\u00e1lyoz\u00e1s fogalm\u00e1nak a V\u00e1mk\u00f3dex szintj\u00e9n t\u00f6rt\u00e9n\u0151 meghat\u00e1roz\u00e1sa.<\/li>\n\n\n\n<li>A t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s eset\u00e9ben a nyilatkozattev\u0151 szem\u00e9ly\u00e9t meghat\u00e1roz\u00f3 speci\u00e1lis szab\u00e1lyok, amelyek szerint a szabad forgalomba bocs\u00e1t\u00e1s sor\u00e1n a v\u00e1m\u00e1ru-nyilatkozatot els\u0151dlegesen az IOSS-t alkalmaz\u00f3 szem\u00e9ly, a k\u00fcl\u00f6n\u00f6s \u00e1faszab\u00e1lyoz\u00e1st alkalmaz\u00f3 szem\u00e9ly, illetve ezek k\u00f6zvetett k\u00e9pvisel\u0151je ny\u00fajthatja be; ezek hi\u00e1ny\u00e1ban az import\u0151r k\u00f6zvetett k\u00e9pvisel\u0151je, v\u00e9gs\u0151 esetben pedig m\u00e1s, a sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kkal rendelkez\u0151 szem\u00e9ly.<\/li>\n\n\n\n<li>A t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s \u00fatj\u00e1n v\u00e1s\u00e1rolt \u00e1ruk \u00fcgyleti \u00e9rt\u00e9k\u00e9nek meghat\u00e1roz\u00e1s\u00e1ra vonatkoz\u00f3 rendelkez\u00e9sek, amelyek szerint a v\u00e1m\u00e9rt\u00e9k alapj\u00e1ul a fogyaszt\u00f3 sz\u00e1m\u00e1ra t\u00f6rt\u00e9n\u0151 t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s \u00fcgyleti \u00e9rt\u00e9ke szolg\u00e1l, de amelyet k\u00e9ts\u00e9g eset\u00e9n a v\u00e1mhat\u00f3s\u00e1g fel\u00fclb\u00edr\u00e1lhat \u00e9s a v\u00e1m\u00e9rt\u00e9ket a\u00a0megfelel\u0151 m\u00e1sodlagos \u00e9rt\u00e9kel\u00e9si m\u00f3dszer felhaszn\u00e1l\u00e1s\u00e1val \u00e1llap\u00edthatja meg.<\/li>\n\n\n\n<li>Az \u00faj, uni\u00f3s kezel\u00e9si d\u00edjra vonatkoz\u00f3 szab\u00e1lyok.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-az-unios-kezelesi-dij-az-e-kereskedelmi-importban\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2\" style=\"color:#ab0e1e\"><strong>Az uni\u00f3s kezel\u00e9si d\u00edj az e-kereskedelmi importban<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj V\u00e1mk\u00f3dex egyik \u00fajdons\u00e1ga az <strong>uni\u00f3s kezel\u00e9si d\u00ed<\/strong>j (Union handling fee) bevezet\u00e9se. A rendelet alapj\u00e1n a v\u00e1mhat\u00f3s\u00e1goknak t\u00e9telsoronk\u00e9nt meghat\u00e1rozott, r\u00f6gz\u00edtett \u00f6sszeg\u0171 d\u00edjat kell beszedni\u00fck a t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s keret\u00e9ben \u00e9rt\u00e9kes\u00edtett \u00e1ruk szabad forgalomba bocs\u00e1t\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1saik\u00e9rt, a k\u00fcldem\u00e9ny \u00e9rt\u00e9k\u00e9t\u0151l f\u00fcggetlen\u00fcl.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A beszedett d\u00edjnak a szolg\u00e1ltat\u00e1sok hozz\u00e1vet\u0151leges k\u00f6lts\u00e9geihez kell igazodnia, bele\u00e9rtve t\u00f6bbek k\u00f6z\u00f6tt az adatok ellen\u0151rz\u00e9s\u00e9t, a kock\u00e1zatelemz\u00e9st, az infrastrukt\u00far\u00e1t \u00e9s a v\u00e1mellen\u0151rz\u00e9seket.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kivet\u00e9s alapja a t\u00e9telsor, amely egy sz\u00e1ll\u00edtm\u00e1nyon bel\u00fcl egy vagy t\u00f6bb, azonos tarif\u00e1lis besorol\u00e1ssal, le\u00edr\u00e1ssal \u00e9s&nbsp;\u2013 amennyiben azt a&nbsp;vonatkoz\u00f3 v\u00e1m-\u00e1runyilatkozatra vagy a&nbsp;v\u00e1mhat\u00f3s\u00e1gok sz\u00e1m\u00e1ra megadand\u00f3 vagy a&nbsp;rendelkez\u00e9s\u00fckre bocs\u00e1tand\u00f3 adatokra alkalmazand\u00f3 adatszolg\u00e1ltat\u00e1si k\u00f6vetelm\u00e9nyek r\u00e9szek\u00e9nt el\u0151\u00edrj\u00e1k&nbsp;\u2013 azonos sz\u00e1rmaz\u00e1ssal rendelkez\u0151 \u00e1rut jelent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kezel\u00e9si d\u00edj pontos \u00f6sszeg\u00e9t a Bizotts\u00e1g felhatalmaz\u00e1son alapul\u00f3 jogi aktusban \u00e1llap\u00edtja majd meg, amelynek tervezet\u00e9t szeptember v\u00e9g\u00e9n k\u00f6zz\u00e9tett\u00e9k. Eszerint az uni\u00f3s kezel\u00e9si d\u00edj \u00f6sszege t\u00e9telenk\u00e9nt <strong>2 eur\u00f3 lesz<\/strong>. A d\u00edjfizet\u00e9si k\u00f6telezetts\u00e9g a jogi aktus hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151 tizedik napon v\u00e1lik alkalmazand\u00f3v\u00e1, \u00edgy a hat\u00f3s\u00e1gok \u00e1ltal kor\u00e1bban kommunik\u00e1lt <strong>2026. november 1<\/strong>-jei bevezet\u00e9si id\u0151pont tov\u00e1bbra is re\u00e1lisnak tekinthet\u0151.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fontos k\u00fcl\u00f6nbs\u00e9get tenni az \u00faj kezel\u00e9si d\u00edj \u00e9s a 150 eur\u00f3 alatti k\u00fcldem\u00e9nyekre 2026. j\u00falius 1-t\u0151l m\u00e1r alkalmazott t\u00e9telek\u00e9nti 3 eur\u00f3s ideiglenes \u00e1tal\u00e1nyv\u00e1m k\u00f6z\u00f6tt, amelyr\u0151l kor\u00e1bban <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/e-kereskedelem-vammentesseg-megszunese-atalany-vam\/\">ITT<\/a> \u00edrtunk. Egy kis\u00e9rt\u00e9k\u0171 e-kereskedelmi k\u00fcldem\u00e9ny eset\u00e9ben teh\u00e1t a t\u00e9telsoronk\u00e9nti 3 eur\u00f3s \u00e1tal\u00e1nyv\u00e1m mellett tov\u00e1bbi 2eur\u00f3s uni\u00f3s kezel\u00e9si d\u00edj is fel fog mer\u00fclni plusz k\u00f6lts\u00e9gk\u00e9nt. K\u00e9rd\u00e9ses m\u00e9g az uni\u00f3s kezel\u00e9si d\u00edj \u00e1fa kezel\u00e9se.<\/p>\n\n\n\n<h2 id=\"h-mi-kovetkezik-az-uj-e-kereskedelmi-szabalyok-megjelenese-utan\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3\" style=\"color:#ab0e1e\"><strong>Mi k\u00f6vetkezik az \u00faj e-kereskedelmi szab\u00e1lyok megjelen\u00e9se ut\u00e1n?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj Uni\u00f3s V\u00e1mk\u00f3dex e-kereskedelmi szab\u00e1lyai teh\u00e1t m\u00e1r megjelentek, az els\u0151 rendelkez\u00e9sek alkalmaz\u00e1sa megkezd\u0151d\u00f6tt \u00e9s a v\u00e1rhat\u00f3an 2026. novemberi 1-t\u0151l bevezetend\u0151 uni\u00f3s kezel\u00e9si d\u00edj hamarosan t\u00e9nylegesen megjelenik az e-kereskedelmi import k\u00f6lts\u00e9gei k\u00f6z\u00f6tt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ezzel p\u00e1rhuzamosan 2026. november 1-j\u00e9t\u0151l az \u00e9rintett e-kereskedelmi importokn\u00e1l k\u00f6telez\u0151en felt\u00fcntetend\u0151 adatelemm\u00e9 v\u00e1lnak a <strong>term\u00e9kazonos\u00edt\u00f3k<\/strong> (Product Identifiers \u2013 PID) is, amelyek a v\u00e1mhat\u00f3s\u00e1gi kock\u00e1zatelemz\u00e9st \u00e9s a nem megfelel\u0151 vagy nem biztons\u00e1gos term\u00e9kek kisz\u0171r\u00e9s\u00e9t szolg\u00e1lj\u00e1k.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj v\u00e1mrendszer v\u00e9gs\u0151 c\u00e9lja enn\u00e9l j\u00f3val sz\u00e9lesebb: 2028-t\u00f3l fokozatosan az <strong>uni\u00f3s v\u00e1madatk\u00f6zpont (EU Customs Data Hub)<\/strong> v\u00e1lik az uni\u00f3s v\u00e1melj\u00e1r\u00e1sok k\u00f6zponti digit\u00e1lis infrastrukt\u00far\u00e1j\u00e1v\u00e1, amelyhez az e-kereskedelmi importok is kapcsol\u00f3dnak majd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az e-kereskedelemben a logisztikai folyamatok \u00e1trendez\u0151d\u00e9se m\u00e1r megkezd\u0151d\u00f6tt, \u00e9s a piaci szerepl\u0151k sz\u00e1m\u00e1ra tal\u00e1n a jelent\u0151sebb kih\u00edv\u00e1st jelent\u0151 feladat most az, hogy a kor\u00e1bbi, egyszer\u0171s\u00edtett kis\u00e9rt\u00e9k\u0171 importmodell helyett felk\u00e9sz\u00fcljenek egy l\u00e9nyegesen r\u00e9szletesebb adat-, v\u00e1m- \u00e9s kock\u00e1zatkezel\u00e9si rendszer m\u0171k\u00f6d\u00e9s\u00e9re.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/vamtanacsadasi-szolgaltatasok\/\"><em>Az Andersen v\u00e1mtan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sainak le\u00edr\u00e1s ezen az oldalon \u00e9rhet\u0151 el&gt;&gt;<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026. szeptember 20-t\u00f3l hat\u00e1lyos az \u00faj Uni\u00f3s V\u00e1mk\u00f3dex, amelynek els\u0151k\u00e9nt az e-kereskedelmet \u00e9rint\u0151 rendelkez\u00e9sei alkalmazand\u00f3k.<\/p>\n","protected":false},"author":1028,"featured_media":16044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":["post-16043","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/10\/unios-vamkodex-e-kereskedelmi-szabalyok.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Az \u00faj Uni\u00f3s V\u00e1mk\u00f3dex e-kereskedelmi szab\u00e1lyai<\/title>\n<meta name=\"description\" content=\"Az \u00faj Uni\u00f3s V\u00e1mk\u00f3dex fokozatosan \u00e1talak\u00edtja a v\u00e1migazgat\u00e1st. 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