EU Dual-Use Export Controls: What exporters need to know

BDO Ireland
Insights
2026
BDO Customs & International Trade Updates
EU Dual-Use Export Controls: What exporters need to know

The European Commission has updated the EU Export Controls Dual-Use List, introducing additional controls covering advanced technologies, specialised equipment and industrial materials. Businesses exporting these products should review whether the changes affect their goods, existing export licences and compliance procedures.

Speak to our Customs & International Trade team about how these changes could affect your business.

What you need to know

The following products have been added to the EU Export Controls Dual-Use List

Semiconductor manufacturing and testing equipment and materials (e.g. Atomic Layer Deposition equipment for molybdenum and Ruthenium, equipment for the development and the inspection of Extreme Ultra-Violet masks, and single wafer cleaning equipment);
Advanced computing integrated circuits (ICs) and electronic assemblies such as ICs incorporating one or multiple Digital Processing Units;
Ceramic Matric Composites (CMCs) reinforced with mullite, for high-temperature applications;
Rotary encoders based on inductive sensing technology;
Additive manufacturing equipment for energetic materials;
Chemical Vapour Deposition equipment to produce silicon carbide (SiC) fibres;
Technology for the development of axial compressors of gas turbine engines, and;
Modification of certain control parameters and update of certain technical definitions and descriptions.

What should businesses consider and how BDO can help?

The updated Dual-Use List may have implications for businesses exporting affected products and technologies. Understanding whether your goods fall within the revised controls is an important first step in assessing your licensing and compliance requirements.

BDO's Customs & International Trade team can help your business:

Determine whether your products are included in the updated EU Dual-Use List.
Prepare export licence applications to the Department of Enterprise, Tourism and Employment.
Review existing export control procedures to assess current compliance arrangements.
Develop or enhance standard operating procedures (SOPs) for export control compliance.

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication without obtaining specific professional advice. Please contact BDO Ireland LLP to discuss these matters in the context of your particular circumstances. BDO Ireland LLP, its members, partners, employees and agents do not accept or assume any responsibility or duty of care in respect of any use of or reliance on this publication, and deny any liability for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is therefore at your own risk, without any right of recourse against BDO Ireland LLP or any of its members, partners, employees or agents.

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