Danjuma Amodu | January 13, 2026
The Nigeria Customs Service (NCS) has announced the implementation of a new Standard Operating Procedure (SOP) governing courier companies operating under the Delivered Duty Paid (DDP) Incoterm, aimed at strengthening compliance, enhancing revenue collection and aligning Nigeria’s courier logistics sector with international trade standards.
In a statement issued Monday by Deputy Comptroller of Customs and National Public Relations Officer Abdullahi Maiwada, the NCS said the SOP provides a unified framework for the registration, declaration, valuation, clearance, delivery and compliance monitoring of courier operations fully anchored on global best practices.
“The implementation of this SOP underscores the NCS’s commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade and ensuring that courier operations under the DDP regime comply with global standards,” Maiwada said.
The DDP initiative is guided by the International Chamber of Commerce (ICC) Incoterms 2020, relevant provisions of the Nigeria Customs Service Act 2023, the World Customs Organization (WCO) SAFE Framework of Standards, the Revised Kyoto Convention, the World Trade Organization (WTO) Trade Facilitation Agreement, NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
Under the new procedure, courier companies wishing to operate under the DDP regime must first obtain a licence from the NCS Headquarters Licence and Permit Unit of the Tariff and Trade Department. Applicants are required to submit mandatory documents including Corporate Affairs Commission (CAC) registration papers, valid courier licences, compliance bonds and a formal application.
The statement further stated that licensed operators must submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the applicable Incoterm. The manifest must contain complete shipment details such as Harmonised System (HS) codes, item descriptions, values, countries of origin and consignees, all in line with WCO standards.
Courier companies are further required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must include Free on Board (FOB) values supported by invoices, airway bills and packing lists. Full payment of customs duties, Value Added Tax (VAT) and other statutory charges must be made through authorised NCS payment channels before cargo clearance.
Inspections will be guided by risk-based cargo profiling, with physical examinations conducted only where discrepancies or high-risk indicators are identified. Delivery to consignees will only be permitted after full clearance, while Proof of Delivery (POD) must be provided when requested.
To ensure compliance, the NCS has introduced enhanced monitoring measures including periodic Post Post Assistant Clearance Audits (PCA) aimed at verifying the accuracy of declarations, preventing revenue leakages and ensuring proper classification and valuation of goods.
Maiwada warned that violations such as false declarations, non-payment of duties or operational misconduct would attract sanctions including suspension or revocation of licences, seizure of goods, financial penalties with interest and possible prosecution under the NCS Act, 2023.
Courier operators are also required to submit monthly reports of all DDP shipments to the relevant Area Commands.
