The Nigeria Customs Service (NCS) has commenced a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) regime.
In a statement on Monday, NCS spokesperson Abdullahi Maiwada said the SOP introduces a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with international best practices.
Maiwada said the DDP framework is anchored on provisions of the International Chamber of Commerce Incoterms 2020, the Nigeria Customs Service Act 2023, the World Customs Organisation’s SAFE Framework, the Revised Kyoto Convention, the World Trade Organisation’s Trade Facilitation Agreement, and relevant national laws.
Under the new procedure, courier companies seeking to operate under the DDP regime must obtain licences from the NCS Headquarters Licence and Permit Unit in the Tariff and Trade Department. Required documents include Corporate Affairs Commission registration papers, valid courier licences, compliance bonds and a formal application.
The SOP also mandates licensed operators to submit an Advance Electronic Manifest at least 24 hours before shipment arrival, clearly indicating DDP as the applicable Incoterm and providing full shipment details, including HS codes, values, origins and consignees.
Customs said courier firms must act as declarants by filing Single Goods Declarations through the B’Odogwú platform, supported by invoices, airway bills and packing lists. All customs duties, VAT and statutory levies must be paid through authorised channels before goods are cleared.
Inspections will be guided by risk-based cargo profiling, with physical examination conducted where discrepancies or high-risk indicators are identified. Delivery to consignees will only be allowed after full clearance, and proof of delivery may be required.
To enforce compliance, the NCS said it would conduct periodic post-clearance audits to verify declarations, prevent revenue leakages and ensure proper classification and valuation.
The service warned that violations, including false declarations, non-payment of duties or operational misconduct, would attract sanctions ranging from licence suspension or revocation to seizure of goods, financial penalties and prosecution under the NCS Act, 2023.
