The Nigeria Customs Service (NCS) has unveiled a new Standard Operating Procedure (SOP) to regulate the activities of courier companies operating under the Delivered Duty Paid (DDP) regime, aimed at establishing a harmonized policy structure for courier operations, encompassing registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring, in line with international best practices.
According to a statement by the NCS spokesperson, Abdullahi Maiwada, the DDP action is legally grounded in the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of 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.
Customs stated that the recently introduced SOP requires courier companies seeking to operate within the DDP regime to secure a license from the NCS Headquarters’ License and Permit Unit under the Tariff and Trade Department.
The Statement reads, “They are expected to submit all mandatory documents, including CAC registration papers, valid courier licenses, compliance bonds, and a formal application to operate under DDP. It is pertinent to note that all licensed operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival, clearly indicating DDP as the Incoterm and providing complete details such as HS codes, item descriptions, values, origins, and consignees, in line with the WCO safe framework of standards.”
The NCS explained that the SOP also requires courier companies to serve as declarants by submitting Single Goods Declarations (SGDs) through the B’Odogwú platform.
According to Customs, these declarations must state the declared FOB values and be backed by invoices, airway bills, and packing lists. Additionally, all customs duties, VAT, and other statutory charges must be fully paid through authorized NCS payment channels before goods are cleared.
“Additionally, risk-based cargo profiling will guide inspections, with physical examinations conducted when discrepancies or high-risk indicators are identified. Delivery to the consignee is permitted only after full clearance, and Proof of Delivery (POD) must be provided upon request,” the customs said.
The NCS has established a strong monitoring and enforcement structure through regular Post-Clearance Audits (PCA) to ensure strict adherence.
The service explained that these audits will assess the reliability of DDP declarations, curb revenue losses, and ensure adherence to classification and valuation requirements.
The Service added that infractions such as false declarations, failure to pay duties, or operational malpractice will result in penalties, including suspension or withdrawal of clearance licenses, seizure of consignments, fines with accrued interest, and prosecution in accordance with the NCS Act, 2023.
“Courier operators are also required to submit monthly reports of all DDP shipments, including duty payments, classification details, and delivery records, to the relevant Area Commands.
“With this commencement, the NCS reaffirms its commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade, and ensuring that courier operations under the DDP regime meet the highest global compliance standards,” the statement read.
