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, Deputy Comptroller Abdullahi Maiwada, said the new procedure establishes a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring, in line with global best practices.

He explained that under the newly introduced procedure, courier companies seeking to operate under the DDP regime must obtain a licence from the Nigeria Customs Service Headquarters Licence and Permit Unit within 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.

He said all licensed operators must submit an advance electronic manifest 24 hours before shipment arrival, clearly stating DDP as the Incoterm and providing full details, including HS codes, item descriptions, values, origins, and consignees, in line with the World Customs Organisation’s SAFE Framework of Standards.

He added that the SOP also requires courier companies to act as declarants by filing Single Goods Declarations through the B’Odogwú platform.

Maiwada noted that such declarations must reflect the declared FOB values and be supported with relevant documents, including 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 noted.

The service’s spokesperson warned that delivery to consignees is only allowed after full customs clearance, adding that proof of delivery must be provided when requested.

Maiwada said the NCS has also put in place a robust monitoring and enforcement framework, including periodic post-clearance audits, to ensure strict compliance.

He explained that the audits will assess the accuracy of DDP declarations, curb revenue leakages, and ensure adherence to classification and valuation standards.

Maiwada warned that any violations—ranging from false declarations and non-payment of duties to operational misconduct—will attract sanctions, including the suspension or revocation of clearance licences, seizure of goods, financial penalties with interest, and prosecution under the Nigeria Customs Service 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.