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The Nigeria Customs Service (NCS) has commenced the implementation of a comprehensive Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) regime, in a move aimed at tightening compliance, boosting revenue assurance and aligning courier operations with global best practices.
The new SOP introduces a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and post-clearance compliance for DDP shipments. It is anchored on international and domestic legal instruments, including the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, and relevant national courier and postal regulations.
Under the regime, courier companies seeking to operate DDP shipments are required to obtain a licence from the NCS Headquarters through the License and Permit Unit of the Tariff and Trade Department. Mandatory documentation includes Corporate Affairs Commission (CAC) registration, valid courier licences, compliance bonds and a formal application to operate under the DDP framework.
A key feature of the SOP is the compulsory submission of an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival. The manifest must clearly indicate DDP as the applicable Incoterm and provide comprehensive shipment details such as Harmonised System (HS) codes, item descriptions, declared values, country of origin and consignee information.
The procedure also mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) through the NCS B’Odogwú platform. Declarations must reflect accurate Free on Board (FOB) values and be supported by invoices, airway bills and packing lists. All applicable customs duties, Value Added Tax (VAT) and statutory charges are to be fully paid through authorised NCS payment channels prior to cargo clearance.
In line with risk management principles, Customs will deploy risk-based profiling to determine the level of inspection, with physical examinations conducted where discrepancies or high-risk indicators are detected. Couriers are permitted to deliver consignments to recipients only after full customs clearance, while Proof of Delivery (POD) must be produced when requested by Customs authorities.
To enforce compliance, the NCS has strengthened its monitoring framework through periodic Post-Clearance Audits (PCA). The audits will validate the accuracy of DDP declarations, ensure proper classification and valuation, and curb revenue leakages. Defaulting operators face stiff sanctions, including seizure of goods, penalties with interest, suspension or revocation of licences, and possible prosecution under the NCS Act, 2023.
Courier operators are also required to submit monthly reports detailing all DDP shipments handled, including duty payments, classification data and delivery records, to their respective Area Commands.
