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 SOP establishes a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring, in alignment with global best practices.
A statement signed by the National Public Relations Officer, DC Abdullahi Maiwada, on behalf of
the Comptroller General of Customs, Adewale Adeniyi, said the DDP initiative is grounded in internationally and nationally recognised instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of 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.
According to the statement, under the new procedure, courier companies intending to operate under the DDP regime are required to obtain a licence from the NCS Headquarters License and Permit Unit, Tariff and Trade Department. 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 DDP.
It stated that all licensed operators are further required to submit an Advance Electronic Manifest (AEM) at least 24 hours prior to shipment arrival, clearly stating DDP as the applicable Incoterm and providing complete shipment details such as HS codes, item descriptions, values, countries of origin, and consignee information, in line with the WCO SAFE Framework of Standards.
The SOP also mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform.
“Declarations must reflect accurate FOB values and be supported by invoices, airway bills, and packing lists. Full payment of customs duties, Value Added Tax (VAT), and other statutory levies must be completed through authorised NCS payment channels before clearance. Cargo inspection 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 customs clearance, and Proof of Delivery (POD) must be produced upon request.
To ensure strict compliance, the NCS has instituted robust monitoring and enforcement measures, including periodic Post-Clearance Audits (PCA). These audits will verify the accuracy of DDP declarations, prevent revenue leakages, and ensure adherence to classification and valuation standards.
“Infractions such as false declarations, non-payment of duties, or operational misconduct will attract sanctions ranging from suspension or revocation of clearance licences to seizure of goods, financial penalties with interest, and prosecution in accordance with the NCS Act, 2023.
“Courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, classification data, and delivery records to their respective Area Commands.
“With the commencement of this SOP, the Nigeria Customs Service 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 in part.