The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) for courier companies operating under the Delivered Duty Paid (DDP) Incoterm, aimed at strengthening compliance, enhancing revenue assurance and aligning courier operations with global best practices.
Announcing the development in release, the National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Maiwada,said the SOP provided a unified framework for the registration of courier companies, submission of manifests, declaration, valuation, clearance, delivery and compliance monitoring of DDP shipments nationwide.
According to Maiwada, the DDP initiative is legally anchored on several international and domestic 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.
Under the new procedure, courier companies intending to operate under the DDP regime are required to obtain licences from the NCS Headquarters through the License and Permit Unit of the Tariff and Trade Department. Operators must submit mandatory documents such as Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application to operate under the DDP arrangement.
The SOP further mandates licensed courier operators 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 contain complete shipment details, including Harmonised System (HS) codes, item descriptions, values, countries of origin and consignee information, in line with the WCO SAFE Framework of Standards.
Additionally, courier companies are to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must reflect declared Free on Board (FOB) values and be supported with invoices, airway bills and packing lists. Full payment of customs duties, Value Added Tax (VAT) and other statutory charges must be made through authorised NCS payment channels before clearance is granted.
Maiwada explained that risk-based cargo profiling would guide inspections, with physical examinations carried out where discrepancies or high-risk indicators are identified. Delivery of consignments to consignees is only permitted after full clearance, while Proof of Delivery (POD) must be produced upon request.
To ensure strict compliance, the NCS has introduced periodic Post-Clearance Audits (PCA) to verify the accuracy of DDP declarations, prevent revenue leakages and ensure adherence to classification and valuation standards. Violations, including false declarations, non-payment of duties or operational misconduct, will attract sanctions such as 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 on all DDP shipments, including duty payments, classification details and delivery records, to the relevant Area Commands.
The NCS reaffirmed that the implementation of the SOP demonstrated its commitment to strengthening the integrity of the clearance process, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest global compliance standards.
