ABUJA, Nigeria (VOICE OF NAIJA)-The Nigeria Customs Service has announced the introduction of a new Standard Operating Procedure to regulate courier companies operating under the Delivered Duty Paid Incoterm.
In a statement issued on Monday, the service’s National Public Relations Officer, Abdullahi Maiwada, a Deputy Comptroller of Customs, said the new framework establishes uniform guidelines for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with international best practices.
He explained that, under the newly introduced procedure, courier firms seeking to operate within the DDP regime must obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.
“They are expected to submit all mandatory documents, including Corporate Affairs Commission registration papers, valid courier licences, compliance bonds, and a formal application to operate under DDP,” Maiwada explained.
Maiwada further stated that all approved operators are required to submit an advance electronic manifest at least 24 hours before the arrival of shipments, clearly indicating DDP as the Incoterm and providing full details such as HS codes, item descriptions, values, countries of origin and consignees, in accordance with the World Customs Organisation’s SAFE Framework of Standards.
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He added that the SOP mandates courier companies to serve as declarants by filing Single Goods Declarations through the B’Odogwú platform, with declarations reflecting declared FOB values and supported by invoices, airway bills and packing lists.
“Also, full payment of customs duties, value-added tax, 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,” he stressed.
The Customs spokesperson cautioned that delivery to consignees will only be allowed after full clearance, noting that proof of delivery must be produced when requested.
He added that, to ensure strict compliance, the NCS has put in place a robust monitoring and enforcement system through periodic post-clearance audits.
According to him, these audits are intended to validate the accuracy of DDP declarations, curb revenue leakages and ensure adherence to classification and valuation requirements.
Maiwada warned that infractions such as false declarations, failure to pay duties or operational misconduct would attract sanctions, including suspension or withdrawal of clearance licences, seizure of consignments, 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,” he stressed.
The DDP policy is anchored on the International Chamber of Commerce Incoterms 2020, relevant provisions of the Nigeria Customs Service Act 2023, the 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.