The Nigeria Customs Service (NCS) has officially commenced a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at strengthening transparency, boosting revenue collection and aligning Nigeria’s courier operations with global best practices.
Under the new framework, courier companies must now obtain special authorisation from the NCS Headquarters through the Licence and Permit Unit of the Tariff and Trade Department before they can operate under the DDP regime. This authorisation requires the submission of key documents such as CAC registration, valid courier licences, compliance bonds and a formal application.
A major feature of the SOP is the introduction of Advance Electronic Manifest (AEM) submission. Licensed courier operators are now required to transmit shipment details at least 24 hours before arrival.
These details must clearly show DDP as the applicable Incoterm and include information such as HS codes, item descriptions, values, country of origin and consignee details.
The SOP also makes courier companies responsible for customs declarations.
They are to file Single Goods Declarations (SGDs) through the B’Odogwú platform, declaring the Free on Board (FOB) value and attaching supporting documents including invoices, airway bills and packing lists. Payment of customs duties, VAT and other statutory charges must be completed through approved NCS payment channels before goods can be cleared.
To improve efficiency and security, NCS will apply risk-based profiling to all DDP shipments. Low-risk consignments may enjoy faster clearance, while shipments flagged as high-risk will undergo physical examination.
No delivery is allowed until full clearance is granted, and courier companies must provide Proof of Delivery when requested.
Monitoring will not end at the point of clearance.
The NCS will conduct regular Post-Clearance Audits to verify declarations, prevent revenue losses and ensure proper classification and valuation of goods. Operators found guilty of false declarations, underpayment of duties or other forms of misconduct will face serious penalties, including licence suspension or revocation, seizure of goods, fines with interest and possible prosecution under the NCS Act 2023.
Courier companies are also required to submit monthly reports of all DDP shipments to their respective Area Commands, detailing payments made, classification of goods and delivery records.
With the introduction of this SOP, the Nigeria Customs Service says it is determined to build a more transparent and accountable courier system, protect government revenue, support legitimate trade and ensure that Nigeria’s DDP operations meet international standards.
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