Nigeria Customs Begins Enforcement of New SOP for Courier Firms Under DDP Regime

Nigeria Customs Begins Enforcement of New SOP for Courier Firms Under DDP Regime

The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, as part of efforts to strengthen compliance, enhance revenue assurance and align operations with global best practices.

According to a statement issued on Monday by the National Public Relations Officer of the Service, Deputy Comptroller of Customs Abdullahi Maiwada, the new SOP provides a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring for courier operators under the DDP regime.

The NCS explained that the initiative is anchored on international and domestic legal instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, 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 Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.

Under the new procedure, courier companies seeking to operate under the DDP regime are required to obtain licences from the NCS Headquarters Licence and Permit Unit within the Tariff and Trade Department. Applicants must submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application.

The Service further stated that licensed 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 complete shipment details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignee information, in line with the WCO SAFE Framework of Standards.

The SOP also mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations are to reflect accurate Free on Board (FOB) values and be supported with relevant documents, including invoices, airway bills and packing lists. Full payment of customs duties, Value Added Tax (VAT) and other statutory charges must be made through authorised NCS payment channels before cargo clearance.

Customs noted that inspections will be guided by risk-based cargo profiling, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery of consignments to recipients is permitted only after full clearance, while Proof of Delivery (POD) must be provided to Customs upon request.

To ensure compliance, the NCS said it has put in place a comprehensive monitoring and enforcement mechanism, including periodic Post-Clearance Audits (PCA). These audits will assess the accuracy of DDP declarations, confirm proper classification and valuation, and prevent revenue leakages.

The Service warned that infractions such as false declarations, non-payment of duties or operational misconduct will attract stiff sanctions, including suspension or revocation of clearance licences, seizure of goods, penalties with interest and possible prosecution under the Nigeria Customs Service Act 2023. Courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, classification information and delivery records to the appropriate Area Commands.

With the commencement of the SOP, the NCS reaffirmed its commitment to strengthening the integrity of the cargo clearance process, facilitating legitimate trade and ensuring that courier operations under the DDP regime comply with the highest international standards.