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) Incoterms.
The Comptroller-General of Customs, Bashir Adeniyi, announced the development in a statement issued on Monday in Abuja by the Service’s National Public Relations Officer, Abdullahi Maiwada.
Maiwada said the new SOP establishes 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.
He explained that applicants must submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration documents, valid courier licences, compliance bonds, and a formal application to operate under the DDP framework.
Maiwada further noted that all licensed operators are mandated to submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments.
“The manifest must clearly indicate DDP as the applicable Incoterm and provide complete shipment details such as Harmonised System codes, item descriptions, values, origins and consignees, in line with the World Customs Organisation (WCO) SAFE Framework of Standards,” he said.
According to him, the SOP also requires courier companies to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform, supported by invoices, airway bills and packing lists, with declared Free on Board (FOB) values.
He 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.
Maiwada stated that inspections would be guided by risk-based cargo profiling, while physical examinations would be conducted where discrepancies or high-risk indicators are identified.
Delivery to consignees, he said, would only be permitted after full clearance, with Proof of Delivery (POD) to be provided upon request.
To ensure compliance, the NCS has instituted a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA).
He explained that the audits would verify the accuracy of DDP declarations, prevent revenue leakages, and ensure compliance with classification and valuation standards.
According to Maiwada, 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, penalties with interest, and prosecution under the Nigeria Customs Service Act, 2023.
Courier operators are also required to submit monthly reports of all DDP shipments, detailing duty payments, classification data, and delivery records, to the relevant Area Commands.
He noted that the DDP initiative is anchored on the International Chamber of Commerce (ICC) Incoterms 2020 and relevant provisions of the NCS Act, 2023. It is also guided by 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.
“With the commencement of this SOP, 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,” Maiwada said.
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