The Nigeria Customs Service (NCS) has officially introduced a new set of operational rules for courier companies operating within the country. The move, announced on 13 January 2026, establishes a comprehensive Standard Operating Procedure (SOP) specifically for firms using the Delivered Duty Paid (DDP) Incoterm.
A Unified Framework for Courier Operations
Comptroller-General of Customs, Dr. Bashir Adewale Adeniyi, stated that the initiative is designed to create a single, unified framework for key operational areas. This framework covers everything from company registration and manifest submission to cargo valuation, clearance, delivery, and ongoing compliance monitoring. The goal is to align Nigeria's courier sector with global best practices.
In a statement released by the National Public Relations Officer of the NCS, Abdullahi Maiwada, the Service confirmed that the DDP initiative is firmly rooted in international legal standards. Adeniyi emphasized that the procedure's legal foundation comes from several authoritative sources.
Legal Foundations and Mandatory Requirements
"This procedure draws its legal foundation from the International Chamber of Commerce (ICC) Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO SAFE Framework of Standards, and other relevant agreements," the Comptroller-General explained.
Under the new regime, any courier company wishing to operate under the DDP terms must first secure a licence from the NCS Headquarters License and Permit Unit. To obtain this licence, companies are required to submit a package of mandatory documents. This includes:
- Corporate Affairs Commission (CAC) registration papers.
- A valid courier licence.
- Compliance bonds.
- A formal application to operate under the DDP scheme.
Strict Timeline for Advance Electronic Manifest
Beyond the initial licensing, the NCS has imposed a strict timeline for shipment information submission. All licensed operators are now obligated to provide an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of any shipment. Crucially, this manifest must clearly specify DDP as the applicable Incoterm.
This new SOP represents a significant step by the Nigeria Customs Service to streamline and formalize the operations of courier companies. It aims to enhance transparency, improve regulatory oversight, and ensure that all stakeholders adhere to internationally recognized standards for duties and taxes paid on deliveries.
