The Nigeria Customs Service (NCS) has commenced a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, aiming to streamline clearance, compliance, and revenue collection.
In a statement on Monday, the NCS National Public Relations Officer, Deputy Comptroller Abdullahi Maiwada, explained that the SOP provides a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring in line with global best practices.
Under the new procedure, courier companies intending to operate under DDP must obtain a licence from the NCS Headquarters Licence and Permit Unit within the Tariff and Trade Department. Companies are required to submit Corporate Affairs Commission registration papers, valid courier licences, compliance bonds, and a formal application to operate under DDP.
Licensed operators must submit an electronic manifest at least 24 hours before shipment arrival, indicating DDP as the Incoterm and providing full details, including HS codes, item descriptions, values, origins, and consignees. Courier companies are also required to act as declarants by filing Single Goods Declarations via the B’Odogwú platform, supported by invoices, airway bills, and packing lists.
“Full payment of customs duties, value-added tax, and other statutory levies must be completed through authorised NCS channels before clearance. Risk-based cargo profiling will guide inspections, with physical examinations conducted for discrepancies or high-risk consignments,” Maiwada stated.
He added that delivery to consignees is only permitted after full clearance, with proof of delivery provided upon request. The SOP includes robust post-clearance audits to verify DDP declarations, prevent revenue leakages, and ensure compliance with classification and valuation standards.
Violations, including false declarations, non-payment of duties, or operational misconduct, will attract sanctions such as suspension or revocation of licences, seizure of goods, penalties with interest, and prosecution under the NCS Act, 2023. Courier operators must also submit monthly reports of all DDP shipments, including duty payments and delivery records, to relevant area commands.
Maiwada stressed that the initiative aligns with international trade standards, including the International Chamber of Commerce Incoterms 2020, the WCO SAFE Framework, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, the NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
“The NCS remains committed to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade, and ensuring courier operations under DDP meet the highest global compliance standards,” he added.
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