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, regime, as part of efforts to strengthen trade facilitation, compliance, and revenue assurance.
The newly introduced 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, 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 Licence and Permit Unit under the Tariff and Trade Department.
Applicants must submit mandatory documents such as Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds, and a formal application.
The SOP also mandates licensed courier 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 comprehensive shipment details, including Harmonised System (HS) codes, item descriptions, values, countries of origin, and consignee information, in line with the WCO SAFE Framework of Standards.
Furthermore, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must reflect accurate FOB values and be supported by relevant documents such as invoices, airway bills, and packing lists.
All applicable customs duties, Value Added Tax (VAT), and other statutory levies must be fully paid through authorised NCS payment channels before clearance.
Risk-based cargo profiling will guide inspection processes, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery of shipments to consignees will only be permitted after full customs clearance, while Proof of Delivery (POD) may be requested by the Service.
To ensure compliance, the NCS has introduced a robust monitoring framework, including periodic Post-Clearance Audits (PCA). These audits are designed to verify the accuracy of declarations, prevent revenue leakages, and ensure adherence to classification and valuation standards.
The Service warned that violations such as false declarations, non-payment of duties, or other operational misconduct will 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 detailing DDP shipments, duty payments, classification data, and delivery records to relevant Area Commands.
