The Nigeria Customs Service (NCS) has officially rolled out a fresh set of operational guidelines for courier companies that handle shipments under the Delivered Duty Paid (DDP) arrangement. The announcement was made public on Monday, January 13, 2026, in Abuja.
New Framework for Registration and Compliance
According to a statement released by the service's National Public Relations Officer, Abdullahi Maiwada, the new Standard Operating Procedure (SOP) establishes a unified system. This system covers key areas like company registration, the submission of cargo manifests, goods declaration, valuation, clearance, final delivery, and compliance checks. The Comptroller-General of Customs, Dr. Bashir Adewale Adeniyi, sanctioned this initiative to align Nigeria's practices with international standards.
Courier firms that wish to operate under the DDP model must now secure a specific licence from the NCS Headquarters. This licence is processed by the Licence and Permit Unit, which falls under the Tariff and Trade Department. As part of the application, companies are required to present mandatory documents. These include their Corporate Affairs Commission (CAC) registration, a valid courier licence, a compliance bond, and a formal written request to operate using DDP terms.
Key Operational Mandates and Enforcement
The SOP introduces several critical mandates for licensed operators. A major requirement is the submission of an Advance Electronic Manifest (AEM) at least 24 hours before a shipment arrives in the country. This manifest must clearly state DDP as the applicable Incoterm and include comprehensive details such as Harmonised System codes, descriptions of items, their values, country of origin, and consignee information. This step is designed to comply with the World Customs Organisation's SAFE Framework of Standards.
Furthermore, the courier companies themselves will act as declarants. They must file Single Goods Declarations (SGDs) using the Nigeria Customs Service's B'Odogwú platform. These declarations must be supported by commercial invoices, airway bills, and packing lists. Full payment of all customs duties, Value Added Tax (VAT), and other statutory charges must be completed through authorised NCS payment channels before any goods can be cleared.
The NCS will employ a risk-based approach to cargo inspection. Physical examinations of shipments will be conducted only when officials identify discrepancies or indicators of high risk. Delivery to the final recipient is strictly permitted only after the clearance process is fully completed, and Proof of Delivery (POD) documents must be available if requested by the customs service.
Monitoring, Audits, and Penalties for Violations
To ensure strict adherence to the new rules, the NCS has established a robust monitoring and enforcement mechanism. This will include periodic Post-Clearance Audits (PCA). These audits will verify the accuracy of DDP declarations, help prevent potential revenue losses, and confirm that companies are complying with correct classification and valuation standards.
The statement outlined severe sanctions for violations. Acts such as making false declarations, failing to pay required duties, or engaging in operational misconduct will attract penalties. These penalties can range from the suspension or outright revocation of a company's clearance licence to the seizure of goods, financial penalties with interest, and prosecution under the Nigeria Customs Service Act of 2023.
Additionally, licensed courier operators are obligated to submit monthly reports to their relevant NCS Area Commands. These reports must detail all DDP shipments handled, including records of duty payments, classification details, and delivery confirmations.
The new DDP procedure is anchored on the International Chamber of Commerce's Incoterms 2020 and relevant sections of the NCS Act 2023. It is also guided by several international agreements, including the WCO SAFE Framework, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, the NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
With this commencement, the Nigeria Customs Service reaffirms its commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade, and ensuring that courier operations under the DDP regime meet the highest global compliance standards.
