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 Comptroller-General of Customs, Bashir Adeniyi, announced this in a statement issued on Monday in Abuja by the Service’s spokesperson, Abdullahi Maiwada.
According to Maiwada, the new SOP provides a unified operational framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with international best practices.
Under the procedure, courier companies seeking to operate under the DDP regime are required to obtain licences from the NCS Headquarters Licence and Permit Unit of the Tariff and Trade Department. They must also submit mandatory documents, including Corporate Affairs Commission registration documents, valid courier licences, compliance bonds and a formal application to operate under the DDP framework.
Maiwada said licensed operators are required to 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 also contain full details such as Harmonised System codes, item descriptions, declared values, country of origin and consignee information, in line with the World Customs Organisation’s SAFE Framework of Standards.
He explained that the SOP further mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) on the B’Odogwú platform, supported with invoices, airway bills and packing lists, and reflecting the declared Free on Board (FOB) values.
In addition, all customs duties, Value Added Tax (VAT) and other statutory levies must be fully paid through authorised NCS payment channels before goods can be cleared.
“Risk-based cargo profiling will guide inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified,” Maiwada said, adding that delivery to consignees would only be allowed after full clearance, while Proof of Delivery (POD) must be provided when requested.
To ensure compliance, he said the NCS has introduced a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA) to verify the accuracy of DDP declarations, prevent revenue leakages and ensure proper classification and valuation.
Maiwada warned that infractions such as false declarations, non-payment of duties or operational misconduct would attract sanctions, including suspension or revocation of 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, including duty payments, classification details and delivery records, to the relevant Area Commands.
He said the DDP framework is anchored on the International Chamber of Commerce (ICC) Incoterms 2020 and relevant provisions of the Nigeria Customs Service Act, 2023, and guided by the World Customs Organisation SAFE Framework, 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 global compliance standards,” Maiwada added.
