The Nigeria Customs Service (NCS) says it has begun the implementation of a new Standard Operating Procedure (SOP) for regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
NCS`s Comptroller-General(C-G), Bashir Adeniyi, made the announcement in a statement by the spokesperson of the service, Abdullahi Maiwada, on Monday in Abuja.
Maiwada said that this implementation provides a unified framework for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
Under the newly commenced procedure, he said, courier companies intending to operate the DDP regime were required to obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.
He added the companies were expected to submit all mandatory documents, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application to operate under DDP.
“It is pertinent to note that all licenced operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival.
“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.
According to him, the SOP further mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform including the declared FOB values, supported by invoices, airway bills and packing lists.
Other declarations, he said, should include full payment of customs duties, VAT and other statutory levies which must be completed 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.
“ Delivery to the consignee is permitted only after full clearance and Proof of Delivery (POD) must be provided upon request, ” he said.
Maiwada said that to ensure strict adherence, the NCS had instituted a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA).
He explained that these audits would verify the accuracy of DDP declarations, prevent revenue leakages and confirm compliance with classification and valuation standards.
He said violations, including false declarations, non-payment of duties or operational misconduct, would attract sanctions such as suspension or revocation of clearance licences, seizure of goods, penalties with interest and prosecution under the NCS Act, 2023.
According to him, courier operators are also required to submit monthly reports of all DDP shipments, including duty payments, classification details and delivery records, to the relevant Area Commands.
He said the DDP initiative was anchored on the International Chamber of Commerce (ICC) Incoterms 2020 and relevant sections of the Nigeria Customs Service Act 2023.
He added that it was also 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.
“Enhancing revenue assurance, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest global compliance standards, ” he said.
