By Harriet Tornguvan
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.
The development was disclosed in a statement issued to journalists by the Deputy Comptroller of Customs and National Public Relations Officer of the Service, Abdullahi Maiwada. He said the SOP provides a unified framework for the registration, declaration, valuation, clearance, delivery and compliance monitoring of courier operations in line with international best practices.
According to the NCS, the DDP initiative is anchored on 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, 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 Licence and Permit Unit of the Tariff and Trade Department. Applicants must submit mandatory documents, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application.
The SOP also mandates licensed operators to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the applicable Incoterm. The manifest must contain complete shipment details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignees, in line with WCO standards.
Courier companies are further required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must include Free on Board (FOB) values supported by 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 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 when requested.
To ensure compliance, the NCS has introduced enhanced monitoring measures, including periodic Post-Clearance Audits (PCA). These audits are aimed at verifying the accuracy of declarations, preventing revenue leakages and ensuring proper classification and valuation of goods.
Maiwada warned that violations such as false declarations, non-payment of duties or operational misconduct would attract sanctions, including suspension or revocation of licences, seizure of goods, financial penalties with interest and possible prosecution under the NCS Act, 2023. Courier operators are also required to submit monthly reports of all DDP shipments to the relevant Area Commands.
The NCS said the implementation of the SOP underscores 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 global standards.
