The Nigeria Customs Service (NCS) has moved to tighten control over courier companies, rolling out a tough new Standard Operating Procedure (SOP) that effectively raises the bar for operators working under the Delivered Duty Paid (DDP) regime.
The policy, which has now taken effect nationwide, is being framed by Customs as a decisive step to curb abuse, block revenue leakages and bring courier operations into line with international standards.
Announcing the development, Customs National Public Relations Officer, Deputy Comptroller Abdullahi Maiwada, said the SOP introduces a single, standard framework governing everything from registration and cargo manifests to valuation, clearance, delivery and post-clearance monitoring.
According to Maiwada, the DDP regime is firmly backed by both international conventions and Nigerian law, including the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the World Customs Organization’s SAFE Framework, the Revised Kyoto Convention and the WTO Trade Facilitation Agreement.
One of the most far-reaching provisions is mandatory licensing. Courier companies seeking to operate under the DDP regime must now obtain approval from the NCS Headquarters Licence and Permit Unit within the Tariff and Trade Department. This process requires the submission of Corporate Affairs Commission documents, valid courier licences, compliance bonds and a formal application — a move Customs officials say will weed out briefcase operators.
The SOP also tightens advance cargo reporting. Licensed couriers must submit an Advance Electronic Manifest at least 24 hours before shipments arrive, clearly stating DDP as the applicable Incoterm. The manifest must include full shipment details such as HS codes, item descriptions, declared values, countries of origin and consignee information, in line with global best practice.
In a major shift, courier companies are now designated as declarants, making them directly responsible for filing Single Goods Declarations through the B’Odogwú platform. These declarations must reflect accurate free-on-board values and be supported by invoices, airway bills and packing lists.
Customs duties, VAT and all statutory charges must be fully paid through authorised channels before any cargo is released.
Customs said inspections will be driven by risk-based profiling, with physical examinations carried out where red flags are raised.
Delivery to consignees will only occur after full customs clearance, and operators may be required to present proof of delivery when requested, the NCS stated.
Courier companies are also now required to submit monthly reports detailing all DDP shipments, duty payments, classification data and delivery records to their respective Customs Area Commands.