The Nigeria Customs Service (NCS) has launched a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) regime, the agency announced on Monday.
The SOP provides a unified framework for courier activities, covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring, aligning with global best practices.
According to NCS spokesperson Abdullahi Maiwada, the initiative is grounded in the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO SAFE Framework, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, and the Nigeria Postal Service Act 2023.
Under the new framework, courier companies must obtain a license from the NCS Headquarters License and Permit Unit, submit all mandatory documents including CAC registration, valid courier licenses, compliance bonds, and formally apply to operate under DDP. Operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival, with details such as HS codes, item descriptions, values, origins, and consignees.
The SOP also mandates that courier companies act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform, with full payment of customs duties, VAT, and other levies through authorised channels before clearance. Risk-based cargo profiling will guide inspections, and deliveries will only occur after full clearance with Proof of Delivery (POD) provided on request.
To ensure compliance, the NCS will conduct Post-Clearance Audits (PCA) to verify declarations, prevent revenue leakages, and confirm adherence to classification and valuation standards. Violations, including false declarations or non-payment of duties, may result in license suspension, seizure of goods, penalties, or prosecution.
The Service stressed that courier operators must submit monthly reports of all DDP shipments, including duty payments, classification details, and delivery records, to relevant Area Commands.
The NCS said the SOP reinforces its commitment to strengthening clearance integrity, facilitating legitimate trade, boosting revenue, and ensuring DDP operations meet the highest global compliance standards