By Odita Sunday
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, in a move aimed at strengthening compliance, revenue assurance and trade facilitation.
The new SOP provides a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring for courier operators, in line with international best practices.
According to the NCS, the DDP initiative is anchored on established global and national legal 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 WTO Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
Under the procedure, courier companies seeking to operate under the DDP regime are required to obtain a licence from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department. Required documentation includes 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 the arrival of shipments, clearly indicating DDP as the applicable Incoterm. The manifest must contain complete shipment details, including HS codes, item descriptions, values, countries of origin and consignee information, in line with the WCO SAFE Framework.
In addition, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must reflect declared 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 completed through authorised NCS payment channels before cargo clearance.
Risk-based cargo profiling will guide inspection processes, with physical examinations conducted 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 provided upon request.
To ensure compliance, the NCS has instituted a robust monitoring and enforcement framework, including periodic Post-Clearance Audits (PCA). The audits will verify the accuracy of DDP declarations, prevent revenue leakages and ensure compliance with 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, penalties with interest and prosecution under 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.
The Service reaffirmed that the commencement of the SOP underscores its commitment to enhancing the integrity of the clearance process, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest global compliance standards.
The announcement was conveyed in a statement signed by the Deputy Comptroller of Customs and National Public Relations Officer, Abdullahi Maiwada, PhD, mnipr, mniia, on behalf of the Comptroller-General of Customs, dated 12 January 2026.
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