The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
The Comptroller-General of Customs, Bashir Adeniyi, announced the development in a statement issued on Monday in Abuja by the Service’s spokesperson, Abdullahi Maiwada.
According to the statement, the new SOP provides a unified framework for the registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring of courier operations, in line with global best practices.
Under the procedure, courier companies intending to operate under the DDP regime are required to obtain a licence from the NCS Headquarters Licence and Permit Unit of the Tariff and Trade Department. Applicants must submit mandatory documents, including Corporate Affairs Commission registration papers, valid courier licences, compliance bonds and a formal application to operate under DDP.
Maiwada said licensed operators are required to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the Incoterm. The manifest must include complete shipment details such as Harmonised System codes, item descriptions, values, countries of origin and consignees, in line with the World Customs Organisation SAFE Framework of Standards.
The SOP also mandates courier companies to act as declarants by filing Single Goods Declarations through the B’Odogwú platform, supported by invoices, airway bills and packing lists. All customs duties, value-added tax and other statutory levies must be fully paid through authorised NCS payment channels before cargo clearance.
The statement added that risk-based cargo profiling would guide inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery to consignees is permitted only after full clearance, while Proof of Delivery must be provided upon request.
To ensure compliance, the NCS has introduced strict monitoring measures, including periodic Post-Clearance Audits to verify the accuracy of DDP declarations, prevent revenue leakages and ensure proper classification and valuation.
Maiwada warned that violations such as false declarations, non-payment of duties or operational misconduct would attract sanctions, including suspension or revocation of clearance licences, seizure of goods, financial penalties with interest and prosecution under the NCS Act, 2023.
Courier operators are also required to submit monthly reports of all DDP shipments, detailing duty payments, classification and delivery records, to the relevant Area Commands.
He explained that the DDP initiative is anchored on the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
Maiwada said the commencement of the SOP reaffirmed the NCS’ commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade and ensuring courier operations under the DDP regime meet global compliance standards.