Customs Tightens Grip on Courier Trade as New DDP Rules Take Effect

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) regime, in a move aimed at strengthening compliance, enhancing revenue collection and aligning operations with global best practices.
The newly introduced SOP establishes a unified framework covering registration, manifest submission, declaration, valuation, clearance, delivery and post-clearance compliance monitoring for all courier operators engaged in DDP transactions.

According to the NCS, the initiative is legally anchored on 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, existing NCS Courier Clearance Guidelines and the Nigeria Postal Service Act, 2023.
Under the new procedure, courier companies seeking to operate under the DDP regime are required to obtain a licence from the NCS Headquarters’ Licence and Permit Unit of the Tariff and Trade Department. Applicants must submit all mandatory documentation, including Corporate Affairs Commission (CAC) registration documents, valid courier licences, compliance bonds and a formal application. Licensed operators are also mandated to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the applicable Incoterm and providing full shipment details such as HS codes, item descriptions, values, countries of origin and consignee information, in line with WCO standards.

The SOP further designates courier companies as declarants, requiring them to file Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must reflect declared Free on Board (FOB) values and be supported by invoices, airway bills and packing lists. All applicable customs duties, Value Added Tax (VAT) and other statutory levies must be fully paid through authorised NCS payment channels before cargo clearance. Inspections will be guided by risk-based profiling, with physical examinations conducted where discrepancies or high-risk indicators are identified. Delivery to consignees is permitted only after full clearance, while Proof of Delivery (POD) may be demanded by Customs.
To enforce compliance, the NCS has introduced a robust monitoring mechanism, including periodic Post-Clearance Audits (PCA). These audits will assess the accuracy of DDP declarations, prevent revenue leakages and ensure compliance with classification and valuation rules. Any infractions—ranging from false declarations and non-payment of duties to operational misconduct—will attract stiff 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 detailing all DDP shipments, duty payments, classification data and delivery records to their respective Area Commands. With the rollout of the SOP, the Nigeria Customs Service reiterated its commitment to safeguarding the integrity of the clearance process, boosting revenue assurance, facilitating legitimate trade and ensuring that courier operations under the DDP regime conform to the highest international compliance standards.