Interview • 16.06.2026
When customs changes the rules of the game
Interview with Professor Dr. Christoph Tripp
E-commerce is undergoing a major transformation, particularly in terms of customs regulations. The newly introduced three-euro levy will take effect in the EU as early as this year, with standard customs tariffs set to follow. In an exclusive interview with DAKOSY Magazine, Christoph Tripp, professor of distribution and retail logistics at Nuremberg Technical University, discusses the implications for logistics models, administration, and the flow of goods.
About Professor Dr. Christoph Tripp
Professor Dr. Christoph Tripp teaches distribution and retail logistics at the Georg Simon Ohm University of Applied Sciences in Nuremberg. He has many years of practical and consulting experience in the retail and logistics industries and works as a trend researcher, consultant, moderator, keynote speaker, columnist, podcaster, and author (www.prof-tripp.de).
How much would you say that the topic of customs procedures ranks among the “top three” in e-commerce?
Customs processes now rank among the core strategic areas of e-commerce. The enormous surge in cross-border small parcels — 4.6 billion in 2024 and an estimated 6 billion in 2025, with about 90 percent originating from China — is forcing retailers and platforms to treat customs clearance, data quality, and compliance as top priorities.
What exactly do customs processes need to accomplish?
Customs processes in e-commerce must be scalable, fast, and completely reliable. With billions of small shipments, accurate and automated tariff classification, digital documents, real-time data, and seamless integration with fulfillment and platform systems are absolutely essential.
How well do merchants have their customs processes under control?
Many merchants have optimized their customs processes, but a significant number still rely on fragmented systems, multiple service providers, and incomplete customs data. Studies show that customs data is often scattered, and standardization, classification, and compliance are not sufficiently professionalized. Retailers from third countries, in particular, frequently struggle with error rates and under-declarations. This leads to delays, additional costs, and increased risk for all parties involved.
Could you give us your assessment of the significance of customs processing costs for the retail sector?
Logistics costs account for an average of 20 to 25 percent of net revenue in e-commerce. Of this total, approximately 50 percent is attributed to transportation, about 40 percent to warehousing, and roughly 10 percent to administrative order processing, which includes customs procedures. The administrative customs burden for small shipments is quite high in relation to the value of the goods. This increases the pressure to design customs processes that are cost-effective and resilient. This also applies to customs authorities, for whom the handling and inspection costs associated with small shipments are likewise disproportionately high.
What impact do you expect the three-euro customs levy to have as of 1st July 2026?
On the one hand, the customs duty is intended to financially offset the disproportionately high resource expenditure by customs authorities in the area of small shipments. On the other hand, it is hoped that this will have a moderating effect on the steadily rising volume of small shipments from Asia. Marketplaces there are already responding by shifting away from the model of direct shipping from China via air freight toward their own merchant fulfillment solutions and local inventory concepts in Europe. For example, Temu intends to deliver up to 80 percent of its shipments from local warehouses this year. As a result, shipment consolidation via sea and air freight is becoming more attractive to avoid multiple customs duties per commodity class.
