Customs unveils New Guidelines for courier firms under Delivered Duty paid Regime
Customs unveils New Guidelines for Courier Firms Under Delivered Duty Paid Regime
By Babatunde Aremu
The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) designed to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at strengthening trade facilitation and revenue assurance.
A statement issued and signed by Deputy comptroller of customs and National public relations officer, Dr. Abdullahi Maiwada on Monday said the new framework establishes a unified and transparent process for registration, manifest submission, declaration, valuation, cargo clearance, delivery and post-clearance compliance monitoring, in line with international best practices.
According to the NCS, the initiative is intended to streamline courier operations while ensuring that all shipments under the DDP regime comply strictly with customs laws and global trade standards.
The DDP framework is anchored on established legal and institutional instruments, including the International Chamber of Commerce (ICC) Incoterms 2020, the Nigeria Customs Service Act 2023, and the World Customs Organisation (WCO) SAFE Framework of Standards.
Other supporting instruments include the Revised Kyoto Convention, the World Trade Organisation (WTO) Trade Facilitation Agreement, the NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Under the new SOP, courier companies seeking to operate under the DDP regime are required to obtain an operating licence from the NCS Headquarters License and Permit Unit within the Tariff and Trade Department.
Applicants must submit mandatory documents such as Corporate Affairs Commission (CAC) registration papers, valid courier operation licences, compliance bonds, and a formal application indicating their intent to operate under the DDP arrangement.
The procedure also mandates licensed operators to submit an Advance Electronic Manifest (AEM) not less than 24 hours before shipment arrival, clearly stating DDP as the applicable Incoterm.
The manifest must contain comprehensive shipment details, including Harmonised System (HS) codes, accurate item descriptions, declared values, countries of origin and consignee information, in accordance with the WCO SAFE Framework of Standards.
Furthermore, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú digital platform, supported by invoices, airway bills and packing lists.
The SOP stipulates that full payment of customs duties, Value Added Tax (VAT) and other statutory levies must be completed through authorised NCS payment channels before cargo clearance is granted.
Cargo examination will be guided by a risk-based profiling system, with physical inspection conducted where discrepancies, intelligence reports or high-risk indicators are identified.
Delivery of consignments to recipients is permitted only after full customs clearance, while Proof of Delivery (POD) must be provided by operators upon request by the Service.
To ensure sustained compliance, the NCS has introduced periodic Post-Clearance Audits (PCA) to verify declarations, prevent revenue leakages and confirm adherence to classification and valuation standards.
The Service warned that infractions such as false declarations, non-payment of duties or operational misconduct will attract sanctions, including licence suspension or revocation, seizure of goods, financial penalties and possible prosecution, reaffirming Customs’ commitment to credible trade facilitation and robust border management.
