The Nigeria Customs Service (NCS) has rolled out a comprehensive new framework designed to regulate the activities of courier companies operating under a specific international trade term. The move, announced on 12 January 2026, aims to bring uniformity and enhance compliance within the fast-growing logistics sector.
Key Requirements for Courier Operators
Comptroller-General of Customs, Dr. Bashir Adewale Adeniyi, stated that the new Standard Operating Procedure (SOP) targets companies using the Delivered Duty Paid (DDP) Incoterm. Under this regime, the seller bears all costs and risks until the goods are delivered to the buyer. To operate under this framework, courier firms must now obtain a specific license from the NCS Headquarters License and Permit Unit.
Applicants are required to submit a suite of mandatory documents. These include their Corporate Affairs Commission (CAC) registration papers, a valid courier license, compliance bonds, and a formal application to operate under the DDP scheme. This step is intended to formalize and vet all players in the space.
Operational Mandates and Electronic Submissions
A critical component of the new procedure is the mandate for Advance Electronic Manifest (AEM) submission. Licensed operators must provide this manifest at least 24 hours before any shipment arrives in the country. The manifest must clearly state DDP as the Incoterm and include detailed information such as:
- Harmonised System (HS) codes
- Detailed item descriptions and values
- Country of origin
- Consignee details
Furthermore, courier companies will act as declarants by filing Single Goods Declarations (SGDs) through the government's B'Odogwú platform. These declarations must be supported by commercial invoices, airway bills, and packing lists. Crucially, full payment of all customs duties, VAT, and other statutory levies must be completed before any goods can be cleared for delivery.
Enforcement, Audits, and Penalties for Non-Compliance
The NCS has established a robust monitoring system to ensure adherence to the new rules. This includes conducting periodic Post-Clearance Audits (PCA). According to Dr. Adeniyi, these audits will verify the accuracy of DDP declarations, prevent potential revenue losses, and confirm compliance with correct classification and valuation standards.
The agency warned that violations of the new SOP will not be taken lightly. Sanctions for non-compliance can include:
- Suspension of operating licenses
- Seizure of goods
- Legal prosecution
In a statement signed by the National Spokesman, Abdullahi Maiwada, the NCS reiterated that this initiative is grounded in international standards, including the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, and the WCO SAFE Framework. The Service expressed its commitment to strengthening revenue assurance, facilitating legitimate trade, and ensuring Nigerian courier operations meet global compliance benchmarks.
