The Nigeria Customs Service (NCS) has commenced a new Standard Operating Procedure (SOP) for regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
Contained in a statement issued by the National Public Relations Officer of the NCS, Abdullahi Maiwada, the Service said the SOP provides a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
The DDP initiative derives its legal basis from the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of the Nigeria Customs Service Act, 2023, the World Customs Organization (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organization (WTO) Trade Facilitation Agreement, the NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act, 2023.
Under the new procedure, courier companies seeking to operate under the DDP regime are required to obtain a licence from the NCS Headquarters Licence and Permit Unit under the 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 the DDP framework.
The Service noted that 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 include complete shipment details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignee information, in line with the WCO SAFE Framework of Standards.
The SOP further requires courier companies 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 by relevant documents, including invoices, airway bills and packing lists.
In addition, all applicable customs duties, Value Added Tax (VAT) and other statutory levies must be fully paid through authorised NCS payment channels prior to cargo clearance. Risk-based cargo profiling will guide inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery of consignments to consignees is permitted only after full clearance, and Proof of Delivery (POD) must be provided when requested.
To ensure compliance, the NCS said it has put in place a robust monitoring and enforcement mechanism through 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.
The Service 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, penalties with interest and prosecution in accordance with the NCS Act, 2023. Courier operators are also required to submit monthly reports of all DDP shipments, detailing duty payments, classification information and delivery records, to the relevant Area Commands.
With the commencement of the SOP, the NCS reaffirmed 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 comply with the highest global standards.
