The Nigeria Customs Service (NCS) has introduced a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) regime. The framework standardises processes for registration, manifest submission, declaration, valuation, clearance, delivery, and compliance monitoring in line with global best practices.

According to NCS spokesperson Abdullahi Maiwada, the SOP is anchored in ICC Incoterms 2020, the NCS Act 2023, the WCO SAFE Framework, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, and the Nigeria Postal Service Act 2023.

Under the new procedure, courier firms must:

• Obtain a license from the NCS Headquarters License and Permit Unit.
• Submit mandatory documents, including CAC registration, courier licenses, compliance bonds, and formal DDP application.
• Provide an Advance Electronic Manifest (AEM) 24 hours before shipment arrival, detailing HS codes, item descriptions, values, origins, and consignees.
• File Single Goods Declarations (SGDs) via the B’Odogwú platform, including FOB values supported by invoices, airway bills, and packing lists.
• Ensure full payment of customs duties, VAT, and statutory levies before delivery.

The SOP also introduces risk-based cargo profiling, physical inspections for high-risk shipments, and requires courier companies to provide Proof of Delivery (POD).

To ensure compliance, the NCS will conduct Post-Clearance Audits (PCA) to verify declarations, prevent revenue leakages, and enforce proper classification and valuation standards. Violations may result in suspension or revocation of licenses, seizure of goods, fines with interest, and prosecution under the NCS Act, 2023.

Additionally, courier operators must submit monthly DDP shipment reports to relevant Area Commands, covering duty payments, classification details, and delivery records.

Maiwada emphasised that the new SOP demonstrates the NCS’s commitment to strengthening clearance integrity, facilitating legitimate trade, and ensuring adherence to global compliance standards.