Customs Tightens Control on Courier Imports Under DDP

By Oluwakemi Kindness 

The Nigeria Customs Service (NCS) has commenced the implementation of a new Standard Operating Procedure (SOP) for courier companies operating under the Delivered Duty Paid (DDP) regime.

The new Standard Operating Procedure (SOP) aims at tightening controls on courier imports and preventing revenue leakages.

Announcing the development on Monday in a statement, the NCS said the SOP establishes a unified framework for the registration, declaration, clearance, delivery and compliance monitoring of courier shipments, in line with international trade standards.

According to the Service, courier companies intending to operate under the DDP arrangement must obtain operational licences from the NCS Headquarters and submit Advance Electronic Manifests (AEM) at least 24 hours before the arrival of shipments, clearly indicating DDP as the applicable Incoterm.

“The new procedure makes advance cargo information mandatory and ensures that all relevant shipment details, including HS codes, values, origin and consignee information, are submitted ahead of arrival to enhance risk management and transparency,” the Service said.

Customs further explained that courier firms 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, while full payment of customs duties, VAT and other statutory charges must be completed before clearance.

“Delivery of consignments to consignees will only be permitted after full customs clearance, and proof of delivery must be produced upon request,” the NCS stated.

To ensure compliance, the Service disclosed that shipments will be subjected to risk-based profiling, with physical examinations conducted where discrepancies or high-risk indicators are identified.

It added that periodic Post-Clearance Audits will be carried out to verify the accuracy of DDP declarations and confirm proper classification and valuation.

Warning against violations, the NCS said, “Any act of false declaration, non-payment of duties or operational misconduct will attract sanctions, including suspension or revocation of licences, seizure of goods, financial penalties with interest and prosecution in line with the Nigeria Customs Service Act, 2023.”

The Service noted that courier operators are also required to submit monthly reports detailing all DDP shipments, duty payments, classification information and delivery records to the relevant Area Commands.

Customs said the implementation of the SOP 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 global best practices.