The Nigeria Customs Service (NCS) announces the commencement of a new Standard Operating Procedure (SOP) for regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
This implementation provides a unified framework for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
The DDP initiative derives its legal foundation from International Chamber of Commerce (ICC) Incoterms 2020, relevant sections of the Nigeria Customs Service Act 2023, WCO SAFE Framework of Standards, Revised Kyoto Convention, WTO Trade Facilitation Agreement, NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Under the newly commenced procedure, courier companies intending to operate the DDP regime are requested to obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department.
They are expected to submit all mandatory documents, including CAC registration papers, valid courier licenses, compliance bonds and a formal application to operate under DDP.
It is pertinent to note that all licensed operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival, clearly indicating DDP as the Incoterm and providing complete details such as HS codes, item descriptions, values, origins and consignees, in line with the WCO safe framework of standards.
The SOP further mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform. Declarations should include the declared FOB values, supported by invoices, airway bills, and packing lists.
Also, full payment of customs duties, VAT, and other statutory levies must be completed through authorised NCS payment channels before clearance.
Additionally, risk-based cargo profiling will guide inspections, with physical examinations conducted when discrepancies or high-risk indicators are identified. Delivery to the consignee is permitted only after full clearance, and Proof of Delivery (POD) must be provided upon request.
To ensure strict adherence, the NCS has instituted a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA).
These audits will verify the accuracy of DDP declarations, prevent revenue leakages, and confirm 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 clearance licences, seizure of goods, penalties with interest, and 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.
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.
ABDULLAHI MAIWADA PhD,
Deputy Comptroller of Customs
National Public Relations Officer
for Comptroller-General of Customs
12 January 2026
