NCS introduces licensing, advance manifest submission and stricter compliance measures for Delivered Duty Paid shipments
The Nigeria Customs Service (NCS) has begun enforcing a new Standard Operating Procedure (SOP) governing courier companies operating under the Delivered Duty Paid (DDP) Incoterm, in a move aimed at strengthening oversight, improving revenue assurance and aligning operations with international best practices.
The Comptroller-General of Customs, Bashir Adeniyi, announced the development in a statement issued on Monday by the Service’s spokesperson, Abdullahi Maiwada.
Under the new framework, courier companies seeking to operate within the DDP regime must now obtain formal authorisation from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.
Unified regulatory framework introduced
Maiwada explained that the SOP establishes a single regulatory structure covering the full courier clearance process, including registration, manifest submission, declaration, valuation, cargo clearance, delivery and compliance monitoring.
According to the NCS, operators are required to submit key documentation as part of the licensing process. These include Corporate Affairs Commission (CAC) registration documents, valid courier operating licences, compliance bonds, and a formal application to operate under the DDP framework.
He added that all licensed operators must submit an Advance Electronic Manifest (AEM) no later than 24 hours before the arrival of shipments.
“It is pertinent to note that all licensed operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival,” Maiwada stated.
The manifest, he said, must clearly state DDP as the applicable Incoterm and contain complete shipment details, including Harmonised System (HS) codes, item descriptions, declared values, countries of origin and consignee information, in line with the World Customs Organisation (WCO) SAFE Framework of Standards.
Declarations, duty payment and inspections
Under the SOP, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform, supported by invoices, airway bills and packing lists reflecting declared FOB values.
Maiwada stressed that customs duties, Value Added Tax (VAT) and all other statutory charges must be fully paid through approved NCS payment channels before cargo can be cleared.
He further noted that risk-based profiling will guide cargo inspections, with physical examinations conducted where discrepancies or high-risk indicators are identified.
“Delivery to the consignee is permitted only after full clearance, and Proof of Delivery (POD) must be provided upon request,” he added.
Audits, monitoring and penalties
To enforce compliance, the NCS has introduced enhanced monitoring mechanisms, including regular Post-Clearance Audits (PCA).
According to Maiwada, the audits will help verify the accuracy of DDP declarations, prevent revenue leakages and ensure compliance with customs classification and valuation rules.
He warned that violations such as false declarations, non-payment of duties or operational misconduct will attract sanctions, including suspension or revocation of licences, seizure of goods, financial penalties with accrued interest, and prosecution under the Nigeria Customs Service Act, 2023.
Courier operators are also required to submit monthly returns detailing all DDP shipments, duty payments, tariff classifications and delivery records to their respective Area Commands.
Legal and international backing
The NCS said the new DDP framework is anchored on ICC Incoterms 2020, the Nigeria Customs Service Act 2023, and supported by international trade instruments such as the WCO SAFE Framework, the Revised Kyoto Convention, and the WTO Trade Facilitation Agreement. It is also aligned with the NCS Courier Clearance Guidelines and the Nigeria Postal Service Act 2023.
“With this commencement, the NCS reaffirms its commitment to strengthening the integrity of the clearance process,” Maiwada said.
“This will enhance revenue assurance, facilitate legitimate trade and ensure courier operations under the DDP regime meet the highest global compliance standards.”
Background
The development comes against the backdrop of improved revenue performance by the Service. Last week, the Apapa Area Command of the NCS announced it generated ₦2.93 trillion in revenue in 2025, representing a 24.32 per cent increase compared to the ₦2.36 trillion recorded in 2024.
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