The Nigeria Customs Service (NCS) has launched a new Standard Operating Procedure (SOP) requiring courier companies operating under the Delivered Duty Paid (DDP) system to pay all duties and taxes before delivering goods to customers.
The SOP introduces a unified framework covering registration, licensing, manifest submission, declaration, valuation, cargo clearance, delivery, and compliance monitoring for courier firms, in line with international best practices and trade facilitation standards.
According to a statement issued on Tuesday by Abdullahi Maiwada, National Public Relations Officer for the Comptroller-General of Customs, the DDP initiative derives its legal foundation from ICC Incoterms 2020, relevant sections of the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Under the new arrangement, courier companies wishing to operate under the DDP regime must obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department. They are required to submit all mandatory documents, including CAC registration papers, valid courier licenses, compliance bonds, and a formal application to operate under DDP.
“All licensed operators must submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the Incoterm and providing full details such as HS codes, item descriptions, values, origins, and consignees, in line with the WCO SAFE framework,” Maiwada stated.
The SOP also requires courier companies to act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform. Declarations must include declared FOB values, supported by invoices, airway bills, and packing lists. Full payment of customs duties, VAT, and other statutory levies must be made through authorized NCS channels before clearance.
Risk-based cargo profiling will guide inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery to the consignee is allowed only after full clearance, and Proof of Delivery (POD) must be provided upon request.
To ensure compliance, the Maiwada noted that the service will conduct periodic Post-Clearance Audits (PCA) to verify the accuracy of DDP declarations, prevent revenue leakages, and confirm adherence to classification and valuation standards.
According to him, violations, including false declarations, non-payment of duties, or operational misconduct, may attract penalties such as suspension or revocation of licenses, seizure of goods, fines with interest, or prosecution under the NCS Act, 2023.
“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 added.
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.
