The Nigeria Customs Service (NCS) has rolled out a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at strengthening compliance, boosting revenue collection and aligning operations with global standards.
In a statement issued on behalf of the Comptroller-General of Customs by Abdullahi Maiwada, the National Public Relations Officer of the service, said the SOP was introduced to a harmonised framework covering registration, manifest submission, declaration, valuation, clearance, delivery and post-clearance monitoring for courier operators.
According to the NCS, the DDP framework is anchored on international and local legal instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, the Nigeria Customs Service Act 2023, the World Customs Organisation (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organisation (WTO) Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
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“Under the new procedure, courier companies seeking to operate under the DDP regime must obtain a licence from the Customs Headquarters License and Permit Unit in the Tariff and Trade Department. Applicants are required to submit mandatory documents such as Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application to participate in the DDP scheme.
“The SOP also mandates licensed operators to submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments. The manifest must clearly state DDP as the applicable Incoterm and include comprehensive details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignee information, in line with WCO standards.
“Furthermore, courier firms are to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. These declarations must reflect declared FOB values and be supported by relevant documents, including invoices, airway bills and packing lists. Full payment of customs duties, VAT and other statutory charges is required through authorised NCS payment channels before cargo clearance.
“The service explained that cargo inspections will be guided by risk-based profiling, 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 (POD) must be produced when requested, the statement explained.
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To enforce compliance, the NCS said it has introduced a strengthened monitoring regime, including periodic Post-Clearance Audits (PCA). These audits will assess the accuracy of declarations, ensure proper classification and valuation, and guard against revenue leakages. Violations such as false declarations, non-payment of duties or other misconduct may attract sanctions ranging from licence suspension or revocation to seizure of goods, financial penalties with interest and prosecution under the Customs Act.
In addition, courier operators are required to submit monthly reports detailing all DDP shipments, duty payments, classification information and delivery records to the appropriate Area Commands.
The NCS said the commencement of the SOP underscores its commitment to improving the integrity of the clearance process, facilitating legitimate trade and ensuring that courier operations under the DDP regime comply with the highest international standards.
