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, as part of efforts to strengthen compliance, enhance revenue assurance and align operations with global best practices.
In a press release issued on Monday, the NCS said the new SOP provides a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring for courier operators engaged in DDP transactions.
According to the Service, the DDP initiative is legally anchored on the International Chamber of Commerce (ICC) Incoterms 2020, 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 License and Permit Unit within the Tariff and Trade Department. Applicants must submit all mandatory documents, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application to operate under DDP.
The SOP also mandates licensed operators to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival. The manifest must clearly indicate DDP as the applicable Incoterm and contain full shipment details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignee information, in line with WCO standards.
Furthermore, 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 relevant documents, including invoices, airway bills and packing lists. Full payment of customs duties, Value Added Tax (VAT) and other statutory levies must be made through authorised NCS payment channels before cargo clearance.
The Service noted that inspections will be guided by risk-based cargo profiling, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery to consignees will only be permitted after full clearance, while Proof of Delivery (POD) must be provided upon request.
To ensure strict compliance, the NCS has introduced a robust monitoring and enforcement framework, including periodic Post-Clearance Audits (PCA). These audits will verify the accuracy of DDP declarations, prevent revenue leakages and ensure proper classification and valuation of goods.
The Customs Service warned that violations such as false declarations, non-payment of duties or operational misconduct will attract sanctions, including suspension or revocation of licences, seizure of goods, penalties with interest and prosecution under the NCS Act, 2023. Courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, classification information and delivery records to the relevant Area Commands.
With the commencement of the SOP, the NCS reaffirmed its commitment to safeguarding the integrity of the clearance process, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest international compliance standards.
The statement was signed by the Deputy Comptroller of Customs and National Public Relations Officer, Abdullahi Maiwada, PhD, on behalf of the Comptroller-General of Customs.
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