The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
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Comptroller-General of Customs, Bashir Adeniyi, announced the development in a statement issued on Monday by the Service’s spokesperson, Abdullahi Maiwada.
Under the new SOP, courier operators intending to operate under the DDP framework must obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department. The SOP provides a unified regulatory framework covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring in line with global best practices.
Operators are required to submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds, and a formal application to operate under the DDP framework. Licensed operators must also submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments, clearly indicating DDP as the Incoterm and providing full shipment details such as Harmonised System codes, item descriptions, values, origins, and consignees.
Courier companies are mandated to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. All customs duties, Value Added Tax (VAT), and other statutory levies must be fully paid through authorised NCS channels before clearance. Risk-based cargo profiling will guide inspections, and delivery to consignees is permitted only after full clearance, with Proof of Delivery (POD) provided upon request.
To ensure strict compliance, the NCS has instituted periodic Post-Clearance Audits (PCA) to verify the accuracy of DDP declarations and prevent revenue leakages. Violations such as false declarations, non-payment of duties, or operational misconduct will attract sanctions, including suspension or revocation of clearance licences, seizure of goods, financial penalties, and prosecution under the NCS Act, 2023. Courier operators are also required to submit monthly reports of all DDP shipments to the relevant Area Commands.
The initiative is anchored on ICC Incoterms 2020 and the Nigeria Customs Service Act 2023, and guided by international frameworks including the WCO SAFE Framework of Standards, the Revised Kyoto Convention, and the WTO Trade Facilitation Agreement.
Maiwada said the SOP underscores the NCS’s commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade, and ensuring courier operations under the DDP regime meet the highest global compliance standards.
The development comes shortly after the Apapa Area Command of the NCS announced revenue collection of N2.93 trillion in 2025, a 24.32% increase from N2.36 trillion recorded in 2024.
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