by George Ozalla
The Nigeria Customs Service has commenced the implementation of a new Standard Operating Procedure to regulate the operations of courier companies operating under the Delivered Duty Paid regime, the service said in a statement on Monday. The development was announced by the Comptroller-General of Customs, Bashir Adeniyi, through the National Public Relations Officer of the service, Deputy Comptroller Abdullahi Maiwada, in Abuja. The service said the new procedure is aimed at strengthening compliance, enhancing revenue assurance and aligning courier operations with global best practices. It said the procedure provides a unified framework covering company registration, manifest submission, cargo declaration, valuation, clearance, delivery and compliance monitoring for courier operators under the DDP framework. Under the new regime, courier companies intending to operate under DDP are required to obtain a licence from the NCS Headquarters Licence and Permit Unit in the Tariff and Trade Department and submit mandatory documentation including Corporate Affairs Commission registration papers, valid courier licences, compliance bonds and a formal application. All licensed operators must file an Advance Electronic Manifest at least 24 hours before shipment arrival clearly indicating the DDP Incoterm and providing Harmonised System codes, item descriptions, values, origins and consignee details in line with the World Customs Organisation’s SAFE Framework of Standards. The service said courier companies are also mandated to act as declarants by filing Single Goods Declarations through the B’Odogwú platform with declared FOB values supported by invoices, airway bills and packing lists, and that full payment of customs duties, Value Added Tax and other statutory levies must be completed through authorised NCS payment channels before clearance. Risk-based cargo profiling will guide inspections and physical examinations will be conducted where discrepancies or high-risk indicators are identified, with delivery to consignees permitted only after full clearance and provision of Proof of Delivery when requested. To ensure compliance, the NCS has instituted periodic Post-Clearance Audits to verify the accuracy of DDP declarations, prevent revenue leakages and confirm adherence to classification and valuation standards. The service warned that violations including false declarations, non-payment of duties or operational misconduct will attract sanctions including suspension or revocation of clearance licences, seizure of goods, penalties with interest and prosecution under the Nigeria Customs Service Act, 2023, and said courier operators must submit monthly reports of all DDP shipments to relevant Area Commands. The DDP initiative is anchored on the International Chamber of Commerce Incoterms 2020, relevant sections of the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organisation Trade Facilitation Agreement, the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
