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The Nigeria Customs Service (NCS) has officially commenced the implementation of a new Standard Operating Procedure (SOP) aimed at regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.

This strategic move is designed to strengthen regulatory compliance, ensure revenue assurance, and facilitate smoother trade operations in line with international best practices.

Nigeria Customs Begins Enforcement of New SOP for Courier Firms Under DDP Regime

The new SOP establishes a comprehensive framework covering registration, manifest submission, valuation, and clearance for courier operators. The initiative is backed by several global and national legal instruments, including the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, and the WTO Trade Facilitation Agreement.

Under the new guidelines, courier firms wishing to operate under the DDP regime must:

Licensing: Obtain a specific license from the NCS Headquarters License and Permit Unit.

Documentation: Provide valid Corporate Affairs Commission (CAC) papers, courier licenses, and compliance bonds.

Advance Manifests: Submit an Advance Electronic Manifest (AEM) at least 24 hours before a shipment’s arrival, explicitly marking “DDP” as the applicable Incoterm.

Nigeria Customs Begins Enforcement of New SOP for Courier Firms Under DDP Regime

Operators are required to act as declarants, filing Single Goods Declarations (SGDs) through the B’Odogwú platform. The SOP mandates that all customs duties, VAT, and other statutory charges be fully paid through authorized channels before cargo is cleared.

To maintain security and accuracy, the NCS will utilize risk-based profiling for inspections, conducting physical examinations only when high-risk indicators or discrepancies are identified.

To safeguard national revenue, the NCS has introduced a robust monitoring framework, including periodic Post-Clearance Audits (PCA). These audits will verify the accuracy of DDP declarations and ensure proper valuation standards.

The Service warned that infractions—such as false declarations or non-payment of duties—will attract severe sanctions. These may include the suspension or revocation of licenses, seizure of goods, financial penalties with interest, and criminal prosecution under the NCS Act 2023. Additionally, firms must submit monthly reports detailing all DDP shipments to their respective Area Commands.

In a statement signed by the National Public Relations Officer, Deputy Comptroller of Customs Abdullahi Maiwada, PhD, the Service reaffirmed that this SOP underscores its commitment to enhancing the integrity of Nigeria’s clearance processes.

By aligning courier operations with global standards, the NCS aims to foster a more transparent and efficient environment for legitimate international trade.