NCS Begins Enforcement of New SOP for Courier Firms Operating Under DDP Regime
The Nigeria Customs Service (NCS) has commenced the implementation of a comprehensive Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at strengthening compliance, enhancing revenue assurance and aligning Nigeria’s courier clearance processes with global best practices.
The newly introduced SOP provides a unified and standardised framework governing the registration, licensing, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring of courier operators engaged in DDP transactions.
According to the NCS, the initiative is designed to improve transparency and accountability across the courier value chain while facilitating legitimate trade.
The Service explained that the DDP framework is firmly anchored on established international and domestic legal instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of the Nigeria Customs Service Act, 2023, the World Customs Organisation (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organisation (WTO) Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act, 2023.
Under the new procedure, courier companies intending to operate under the DDP regime are required to obtain an operating licence from the NCS Headquarters through the Licence and Permit Unit of the Tariff and Trade Department.
Operators must submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration documents, valid courier operating licences, compliance bonds and a formal application to participate in the DDP scheme.
The SOP further stipulates that all licensed courier companies must submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of any shipment.
The manifest must clearly indicate DDP as the applicable Incoterm and provide comprehensive shipment details, including Harmonised System (HS) codes, item descriptions, declared values, countries of origin and consignee information, in line with the WCO SAFE Framework of Standards.
In addition, courier operators are mandated to act as declarants by filing Single Goods Declarations (SGDs) through the NCS B’Odogwú platform.
Declarations must reflect accurate Free on Board (FOB) values and be supported by relevant commercial documents such as invoices, airway bills and packing lists.
Full payment of customs duties, Value Added Tax (VAT) and other statutory charges must be completed via authorised NCS payment channels prior to cargo clearance.
The Service noted that cargo inspection under the DDP regime will be guided by risk-based profiling. While low-risk consignments may enjoy expedited processing, physical examinations will be conducted where discrepancies are identified or high-risk indicators are triggered.
Delivery of consignments to consignees will only be permitted after full customs clearance, and courier companies are required to provide Proof of Delivery (POD) when requested by Customs authorities.
To ensure strict compliance with the SOP, the NCS has put in place a robust monitoring and enforcement mechanism, including periodic Post-Clearance Audits (PCA). These audits will be used to verify the accuracy of DDP declarations, confirm proper classification and valuation of goods, and prevent revenue leakages.
The Service warned that violations such as false declarations, non-payment of duties or operational misconduct will attract severe sanctions. These may include suspension or revocation of clearance licences, seizure of goods, imposition of penalties with applicable interest and prosecution in accordance with the Nigeria Customs Service Act, 2023.
Courier companies are also required to submit monthly reports detailing all DDP shipments handled, including duty payments, classification data and delivery records, to their respective Area Commands.
Reaffirming its commitment to reform and trade facilitation, the NCS stated that the commencement of the SOP underscores its determination to strengthen the integrity of the customs clearance process, enhance revenue collection and ensure that courier operations under the DDP regime meet the highest standards of global compliance.
The announcement was signed by the Deputy Comptroller of Customs and National Public Relations Officer, Abdullahi Maiwada, on behalf of the Comptroller-General of Customs, on 12 January 2026.
