By Nkechi Eze
The Nigeria Customs Service (NCS) has announced the commencement of a new Standard Operating Procedure (SOP) to regulate the operations of courier companies conducting shipments under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at standardising processes, strengthening compliance, and aligning Nigeria’s courier clearance system with global best practices.
The development was disclosed in an official statement signed by the National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Maiwada, who explained that the newly introduced SOP provides a unified operational framework covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring for courier operators engaged in the DDP regime. According to the NCS, the initiative is designed to enhance transparency, efficiency, and accountability across the entire courier value chain.
The Service noted that the DDP initiative is firmly grounded in both international and domestic legal instruments. These include the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of the Nigeria Customs Service Act, 2023, the World Customs Organisation (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organisation (WTO) Trade Facilitation Agreement, the NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act, 2023. The alignment with these frameworks, the NCS said, underscores its commitment to globally accepted customs standards and trade facilitation principles.
Under the newly commenced procedure, courier companies intending to operate under the DDP regime are required to obtain an operating licence from the NCS Headquarters through the Licence and Permit Unit of the Tariff and Trade Department. As part of the licensing process, applicants must submit all mandatory documentation, including Corporate Affairs Commission registration documents, valid courier operation licences, compliance bonds, and a formal application to participate in the DDP regime.
The SOP further stipulates that all licensed courier operators must submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments. The manifest must clearly indicate DDP as the applicable Incoterm and contain comprehensive shipment details, including Harmonised System (HS) codes, item descriptions, declared values, countries of origin, and consignee information, in line with the WCO SAFE Framework of Standards.
In addition, the NCS has mandated courier companies operating under the DDP framework to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú customs processing platform. These declarations are required to reflect declared Free on Board (FOB) values and must be supported by relevant commercial documents such as invoices, airway bills, and packing lists. The SOP also makes it compulsory for all applicable customs duties, Value Added Tax (VAT), and other statutory levies to be fully paid through authorised NCS payment channels before clearance can be granted.
The clearance process will be guided by risk-based cargo profiling, with physical examinations conducted where discrepancies are observed or where shipments are flagged as high risk. The Service emphasised that delivery of consignments to recipients will only be permitted after full customs clearance, while Proof of Delivery (POD) must be provided by courier operators upon request.
To ensure strict compliance with the new procedure, the NCS has introduced a robust monitoring and enforcement regime anchored on periodic Post-Clearance Audits (PCA). These audits will be used to verify the accuracy of DDP declarations, prevent revenue leakages, and ensure adherence to classification and valuation standards. The Service warned that violations, including false declarations, non-payment of duties, or other forms of operational misconduct, will attract severe sanctions. Such penalties may include suspension or revocation of clearance licences, seizure of goods, financial penalties with interest, and prosecution in line with the provisions of the NCS Act, 2023.
Courier operators are also required to submit monthly reports detailing all DDP shipments handled within the period. These reports must include information on duty payments, tariff classifications, and delivery records, and are to be forwarded to the relevant NCS Area Commands for monitoring and oversight.
With the commencement of the SOP, the Nigeria Customs Service reaffirmed its commitment to safeguarding the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade, and ensuring that courier operations conducted under the DDP regime conform to the highest standards of compliance and professionalism in line with international best practices.
