Zaliukas is adamant that his team will be wary of their opponents, who have already upset Norweigian side Tromso.
"I was surprised by their result in Tromso because everyone said the Norwegians were better - but that's football," he said.
"All the players know not to underestimate this team. We're focused and we don't want to waste last season's achievements.
"I've heard Paksi say they are inexperienced and it's their first year in Europe but they can use that as a weapon against us."
Hearts started their Clydesdale Bank Premier League campaign with a 1-1 draw against champions Rangers at Ibrox last Saturday.