The Nigeria Customs Service (NCS) has commenced the implementation of a Standard Operating Procedure (SOP) to regulate courier companies operating under the Delivered Duty Paid (DDP) Incoterm. The new framework establishes clear guidelines for registration, declaration, clearance, delivery, and compliance monitoring in line with international best practices. This move is aimed at improving transparency, revenue assurance, and accountability within Nigeria’s growing courier and express delivery sector.

What the New DDP SOP Covers

Under the DDP arrangement, courier companies assume responsibility for customs duties, taxes, and delivery of shipments to the final consignee. The newly introduced SOP provides a unified process that governs how these operations are conducted from shipment arrival to final delivery.

The framework applies to courier operators handling imported goods under the DDP Incoterm and is designed to:

-Standardise customs clearance procedures

-Strengthen compliance and revenue collection

-Reduce declaration errors and disputes

-Enhance trade facilitation

Legal and Regulatory Foundation

The SOP is backed by multiple local and international instruments, including:

-ICC Incoterms 2020

-Nigeria Customs Service Act, 2023

-WCO SAFE Framework of Standards

-Revised Kyoto Convention

-WTO Trade Facilitation Agreement

-NCS Courier Clearance Guidelines

-Nigeria Postal Service Act, 2023

This alignment ensures Nigeria’s courier operations meet global customs and trade standards.

Licensing and Pre-Arrival Requirements

Courier companies intending to operate under the DDP regime must obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department.

Required documentation includes:

-CAC registration documents

-Valid courier operating licence

-Compliance bond

-Formal application to operate under DDP

In addition, licensed operators are required to submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly stating DDP as the Incoterm and providing accurate cargo details such as HS codes, values, origins, and consignee information.

Declaration, Payment, and Clearance Process

Under the SOP, courier companies are required to act as declarants by filing Single Goods Declarations (SGDs) through the B’Odogwú platform. Declarations must be supported with invoices, airway bills, and packing lists.

All applicable customs duties, VAT, and statutory levies must be fully paid through approved NCS payment channels before cargo release. Risk-based profiling will determine whether shipments are cleared electronically or subjected to physical examination. Delivery to consignees is only permitted after full Customs clearance, and Proof of Delivery (POD) may be requested by Customs when necessary.

Monitoring, Audits and Enforcement

To ensure strict compliance, the NCS has introduced regular Post-Clearance Audits (PCA) to verify declarations, classification accuracy, and valuation. Courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, and delivery records.

Any violation—such as false declarations, underpayment of duties, or operational misconduct—may attract penalties, seizure of goods, licence suspension or revocation, and prosecution under the NCS Act, 2023.

What Importers and Courier Operations Must Know 

The new SOP reinforces the importance of compliance, accurate declarations, and professional handling of courier shipments. Importers using DDP services must ensure they work with compliant courier operators who understand Nigerian Customs regulations and operate transparently.

Conclusion

The introduction of a Standard Operating Procedure for DDP courier operations marks another step in Nigeria Customs’ ongoing efforts to modernise clearance processes and strengthen revenue protection. While the framework enhances efficiency, it also places greater responsibility on courier companies to operate within strict regulatory boundaries.

For guidance on compliant import procedures and cargo clearance, explore our Import-Services or reach out through our Contact-Us page for professional support.