Cross-domain few-shot object detection (CD-FSOD) remains a challenging problem for existing object detectors and few-shot learning approaches, particularly when generalizing across distinct domains. As part of NTIRE 2026, we hosted the second CD-FSOD Challenge to systematically evaluate and promote progress in detecting objects in unseen target domains under limited annotation conditions. The challenge received strong community interest, with 128 registered participants and a total of 696 submissions. Among them, 31 teams actively participated, and 19 teams submitted valid final results. Participants explored a wide range of strategies, introducing innovative methods that push the performance frontier under both open-source and closed-source tracks. This report presents a detailed overview of the NTIRE 2026 CD-FSOD Challenge, including a summary of the submitted approaches and an analysis of the final results across all participating teams. Challenge Codes: https://github.com/ohMargin/NTIRE2026_CDFSOD.