- Move Aims At Ensuring Courier Operations Meet Highest Global Compliance Standards
The Nigeria Customs Service (NCS) has announced the commencement of a new Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) regime, in a move aimed at tightening compliance and boosting revenue assurance.
This initiative aims to establish a unified framework governing registration, manifest submission, valuation, clearance, and compliance monitoring, aligning with global best practices.
Deputy Comptroller of Customs and National Public Relations Officer, Abdullahi Maiwada, disclosed the development in a statement on Monday, noting that the framework aligns with global best practices and derives its legal backing from the Nigeria Customs Service Act 2023, ICC Incoterms 2020, and other international conventions.
To operate under the DDP framework, courier companies must now obtain a license from the NCS Headquarters License and Permit Unit. They are required to submit essential documentation, including corporate registration papers, valid courier licenses, compliance bonds, and a formal application to participate in the DDP system.
Importantly, licensed operators must provide an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of shipments, detailing the DDP designation along with necessary information such as HS codes, item descriptions, values, origins, and consignees.
The SOP further mandates that courier companies act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. All declarations must reflect accurate Free on Board (FOB) values supported by invoices, airway bills, and packing lists. Full customs duties, VAT, and statutory levies must be settled via authorized NCS payment channels prior to clearance.
To fortify compliance, the NCS will implement robust monitoring and enforcement mechanisms, including periodic Post-Clearance Audits (PCA). These audits will assess the accuracy of DDP declarations and ensure that revenue leakages are curtailed. Violations such as false declarations or non-payment of duties will result in strict penalties, including the suspension or revocation of licenses, goods seizure, and potential prosecution under the NCS Act, 2023. Additionally, courier operators must submit monthly reports on DDP shipments, encompassing duty payments, classification details, and delivery records to the relevant Area Commands.
Maiwada stressed that violations such as false declarations, non-payment of duties, or operational misconduct will attract sanctions including suspension or revocation of licenses, seizure of goods, fines with interest, and prosecution under the NCS Act.
“With this commencement, the NCS 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,” Maiwada said.
Courier operators are also mandated to submit monthly reports of all DDP shipments, including duty payments, classification details, and delivery records, to relevant Area Commands.
The move is expected to streamline courier operations, curb revenue leakages, and ensure Nigeria’s compliance with international trade facilitation agreements. Industry stakeholders say the SOP could reshape the logistics landscape, especially for firms relying on DDP arrangements.
