New Customs SOP Takes Effect for Courier Operators

By Love Oyedokun

The Nigeria Customs Service (NCS) has rolled out a Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) system. The new framework establishes clear rules for registration, documentation, valuation, clearance, and compliance monitoring in line with international trade standards.

Cablenews24 reports that the DDP regime derives its legal backing from the ICC Incoterms 2020, the Nigeria Customs Service Act 2023, the WCO SAFE Framework, the WTO Trade Facilitation Agreement, and the Nigeria Postal Service Act 2023.

Under the new procedure, courier companies seeking to operate under the DDP system must obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department. Required documents include CAC registration papers, valid courier licenses, compliance bonds, and a formal DDP operation application.

Key requirements for operators include obtaining an NCS license, submitting necessary corporate documents, and providing Advance Electronic Manifests (AEM) 24 hours before shipment arrival. These manifests must include HS codes, declared values, consignee details, and other shipment particulars.

For clearance, all declarations must be filed via the B’Odogwú platform, with full duty and VAT payments completed through approved NCS channels before cargo release. Physical inspections will apply to high-risk shipments, and Proof of Delivery (POD) must be available upon request.

To ensure compliance, the NCS will conduct Post-Clearance Audits (PCA) to verify declaration accuracy, impose penalties for violations such as false declarations or duty evasion, and suspend or revoke licenses of non-compliant operators. Courier firms are also required to submit monthly DDP shipment reports.

“This SOP strengthens trade transparency, prevents revenue loss, and aligns Nigeria’s courier operations with global best practices,” the NCS stated. The new system takes immediate effect.

Additionally, courier companies must file Single Goods Declarations (SGDs) via the B’Odogwú platform, supported by invoices, airway bills, and packing lists. Risk-based profiling will determine inspection levels, with physical examinations conducted where necessary.

The NCS has also established strict enforcement measures, including sanctions for violations such as false declarations, non-payment of duties, or operational misconduct. Penalties may include license suspension, goods seizure, financial penalties, and prosecution under the NCS Act, 2023.

Operators must maintain detailed records and submit monthly reports on DDP shipments, including duty payments and delivery records, to the relevant Customs Area Commands. This move aims to enhance accountability and streamline Nigeria’s courier and logistics sector.

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