The Nigeria Customs Service (NCS) has officially launched a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
Comptroller General of the Service, Bashir Adeniyi, said the initiative is designed to establish a unified framework for operational aspects, including registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring, aligning with global best practices.
According to a statement signed by the agency’s National Spokesman, Abdullahi Maiwada, the DDP initiative is grounded in international legal standards and in line with global best practices.
Adeniyi said, “This procedure draws its legal foundation from the International Chamber of Commerce (ICC) Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO (World Customs Organisation), SAFE Framework of Standards, and other relevant agreements.”
Under the new procedure, courier companies seeking to operate under the DDP regime must obtain a license from the NCS Headquarters License and Permit Unit.
The NCS boss explained that “They (courier companies) must submit mandatory documents, including CAC (Corporate Affairs Commission) registration papers, valid courier licenses, compliance bonds, and a formal application to operate under DDP.”
Additionally, all licensed operators must provide an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of any shipment, clearly specifying DDP as the Incoterm.
This manifest must include detailed information, such as HS (Harmonised System) codes, item descriptions, values, origins, and consignees, in accordance with WCO standards.
The SOP also mandates that courier companies act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform.
“Declarations should include declared FOB values, supported by invoices, airway bills, and packing lists,” the NCS boss stated.
He added that full payment of customs duties, VAT, and other statutory levies must be completed before clearance.
To ensure adherence, the Service has established a robust monitoring and enforcement mechanism, including 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,” he emphasised.
Violations may lead to sanctions, including license suspensions, seizures of goods, and prosecution.
The NCS reiterated its commitment to enhancing the integrity of the clearance process, stating, “With this commencement, we aim to strengthen revenue assurance, facilitate legitimate trade, and ensure that courier operations under the DDP regime meet the highest global compliance standards.”
