The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
The Comptroller-General of Customs, Bashir Adeniyi, announced the development in a statement issued on Monday by the Service’s spokesperson, Abdullahi Maiwada.
Under the new SOP, courier companies intending to operate under the DDP regime are now required to obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.
What the statement is saying
In the statement, Maiwada said the new SOP provides a unified regulatory framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
According to him, operators must submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application to operate under the DDP framework.
Maiwada stressed that all licensed operators are required to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival.
“It is pertinent to note that all licenced operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival,” he said.
He added that the manifest must clearly indicate DDP as the Incoterm and include full shipment details.
“Clearly indicating DDP as the Incoterm and providing complete details such as Harmonised System codes, item descriptions, values, origins and consignees, in line with the World Customs Organisation (WCO) SAFE Framework of Standards,” he said.
Declaration, duty payment and cargo inspection
Under the SOP, courier companies are mandated to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform, including declared FOB values, supported by invoices, airway bills and packing lists.
Maiwada said all customs duties, Value Added Tax (VAT) and other statutory levies must be fully paid through authorised NCS payment channels before clearance.
“Additionally, risk-based cargo profiling will guide inspections, with physical examinations conducted when discrepancies or high-risk indicators are identified,” he said.
“Delivery to the consignee is permitted only after full clearance and Proof of Delivery (POD) must be provided upon request.”
Monitoring, audits and sanctions
To ensure strict compliance, Maiwada said the NCS has instituted robust monitoring and enforcement mechanisms, including periodic Post-Clearance Audits (PCA).
He explained that the audits would verify the accuracy of DDP declarations, prevent revenue leakages and ensure compliance with classification and valuation standards.
According to him, violations such as false declarations, non-payment of duties or operational misconduct will attract sanctions.
He said these include suspension or revocation of clearance licences, seizure of goods, financial 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 and delivery records, to the relevant Area Commands.
Legal and international framework
Maiwada noted that the DDP initiative is anchored on ICC Incoterms 2020 and relevant provisions of the Nigeria Customs Service Act 2023.
He added that it is further guided by the 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.
“With this commencement, the NCS reaffirms its commitment to strengthening the integrity of the clearance process,” he said.
“Enhancing revenue assurance, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest global compliance standards.”
What you should know
Last week, the Apapa Area Command of the Nigeria Customs Service (NCS) announced a revenue collection of N2.93 trillion in 2025, representing a 24.32% increase compared to its 2024 performance.
The Command had generated N2.36 trillion in 2024, representing an increase of N573.29 billion.
