Comptroller-General of NCS, Adewale Adeniyi
Nigeria Customs Service (NCS) has announced the commencement of a new Standard Operating Procedure (SOP) for regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
The implementation provides a unified framework for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
This was announced in a statement in Abuja by the National Public Relations Officer (NPRO) of the NCS, Deputy Comptroller of Customs Abdullahi Maiwada (PhD.).
According to him, the DDP initiative derived its legal foundation from International Chamber of Commerce (ICC) Incoterms 2020, relevant sections of the Nigeria Customs Service Act 2023, WCO SAFE Framework of Standards, Revised Kyoto Convention, WTO Trade Facilitation Agreement, NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Maiwada added that under the newly commenced procedure, courier companies intending to operate the DDP regime were requested to obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department.
He also disclosed that they were expected to submit all mandatory documents, including CAC registration papers, valid courier licenses, compliance bonds and a formal application to operate under DDP.
“It is pertinent to note that all licensed operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival, clearly indicating DDP as the Incoterm and providing complete details such as HS codes, item descriptions, values, origins and consignees, in line with the WCO safe framework of standards,” the statement said.
It added: “The SOP further mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform. Declarations should include the declared FOB values, supported by invoices, airway bills, and packing lists. Also, full payment of customs duties, VAT, 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. Delivery to the consignee is permitted only after full clearance, and Proof of Delivery (POD) must be provided upon request.
To ensure strict adherence, the statement added, the NCS had instituted a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA).
Maiwada also disclosed that the audits would verify the accuracy of DDP declarations, prevent revenue leakages, and confirm compliance with classification and valuation standards.
According to him, violations, including false declarations, non-payment of duties, or operational misconduct, would attract sanctions such as suspension or revocation of clearance licences, seizure of goods, penalties with interest, and prosecution under the NCS Act, 2023.
He said that courier operators had also been 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,” MaiWada said.
