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, as part of efforts to strengthen compliance, enhance revenue collection, and align operations with global best practices.
The new framework provides a unified process for registration, manifest submission, declaration, valuation, cargo clearance, delivery, and compliance monitoring for courier firms engaged in DDP operations.
According to a statement issued by the National Public Relations Officer of the NCS, Deputy Comptroller of Customs Abdullahi Maiwada, the initiative draws its legal backing from ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the World Customs Organisation (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.
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Maiwada explained that under the new procedure, courier companies seeking to operate within the DDP regime must obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.
He said applicants are required to submit mandatory documents, including Corporate Affairs Commission (CAC) registration papers, valid courier operation licences, compliance bonds, and a formal application to operate under the DDP framework.
As part of the operational requirements, all licensed courier firms must submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments, clearly indicating DDP as the applicable Incoterm.
The manifest must contain full shipment details, including Harmonised System (HS) codes, item descriptions, declared values, countries of origin, and consignee information, in line with WCO standards.
The SOP further mandates courier companies to act as declarants, filing Single Goods Declarations (SGDs) through the B’Odogwú digital platform. Declarations must reflect accurate Free on Board (FOB) values and be supported with invoices, airway bills, and packing lists.
The Customs spokesperson added that full payment of customs duties, Value Added Tax (VAT), and other statutory levies must be completed through authorised NCS payment channels before cargo clearance.
Risk-based profiling will guide cargo inspections, while physical examinations will be conducted where discrepancies or high-risk indicators are identified.
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Under the new rules, delivery to consignees will only be allowed after full clearance, and courier operators must provide Proof of Delivery (POD) when requested.
To enforce compliance, the NCS has introduced a robust monitoring and enforcement mechanism, including periodic Post-Clearance Audits (PCA).
These audits will verify the accuracy of declarations, prevent revenue leakages, and ensure proper classification and valuation of goods.
Maiwada warned that violations such as false declarations, non-payment of duties, or operational misconduct will attract sanctions, including suspension or revocation of clearance licences, seizure of goods, financial penalties with interest, and prosecution under the NCS Act 2023.
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Courier companies are also required to submit monthly reports detailing all DDP shipments, duty payments, classification records, and delivery confirmations to the relevant Area Commands.
He said the commencement of the SOP underscores the Service’s commitment to strengthening the integrity of the clearance process, improving revenue assurance, facilitating legitimate trade, and ensuring that courier operations under the DDP regime meet the highest international compliance standards.
Esther Ososanya is an investigative journalist with Pinnacle Daily, reporting across health, business, environment, metro, Fct and crime. Known for her bold, empathetic storytelling, she uncovers hidden truths, challenges broken systems, and gives voice to overlooked Nigerians. Her work drives national conversations and demands accountability one powerful story at a time.
