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 and align operations with global best practices.
In a statement issued on Monday, the National Public Relations Officer of the service, Abdullahi Maiwada, a Deputy Comptroller of Customs, said the new procedure establishes a harmonised framework covering registration, documentation, valuation, cargo clearance, delivery, and post-clearance compliance monitoring.
Under the new SOP, courier companies seeking to operate under the DDP regime are required to obtain formal authorisation from the NCS Headquarters Licence and Permit Unit within the Tariff and Trade Department. Applicants must submit key documents, including Corporate Affairs Commission registration certificates, valid courier licences, compliance bonds, and a written application indicating their intention to operate under DDP.
Maiwada explained that licensed operators must submit an advance electronic manifest at least 24 hours before shipment arrival. The manifest must clearly state DDP as the applicable Incoterm and include full shipment details such as Harmonised System codes, item descriptions, values, country of origin, and consignee information, in line with World Customs Organisation standards.
He added that courier firms will now act as declarants, filing Single Goods Declarations through the B’Odogwú platform. These declarations must reflect accurate FOB values and be supported with invoices, airway bills, and packing lists. All applicable customs duties, value-added tax, and statutory charges must be paid through approved NCS payment channels before cargo clearance.
The SOP also introduces risk-based inspections, with physical examination of shipments conducted where discrepancies or high-risk indicators are identified. Delivery to consignees is permitted only after full clearance, and proof of delivery may be requested by Customs authorities.
Maiwada noted that compliance will be enforced through periodic post-clearance audits and mandatory monthly reporting by courier operators. He warned that infractions such as false declarations or non-payment of duties could result in licence suspension, seizure of goods, financial penalties, or prosecution under the NCS Act, 2023.
